Budget for 2012 Shows Expenditures Exceeding Revenues Because Fund Balance Is Used to Balnce the Budget

LIST OF PRINCIPAL OFFICIALS

City Council

President, City Council James E. Timley Vice-President, Pro-Tem City Council Larry Schlesinger

Council Member Lonnie Miley Council Member Henry C. Ficklin Council Member Rick Hutto Council Member Virgil Watkins, Jr. Council Member Elaine Lucas Council Member Charles Jones Council Member Tom Ellington Council Member Nancy White Council Member Mike Cranford Council Member Louis Frank Tompkins Council Member Ed DeFore Council Member Lauren Benedict Council Member Jamie Kaplan

Executive and Administrative

Mayor Robert A. B. Reichert Chief Administrative Officer Thomas Thomas Director of Finance Dale Walker Executive Assistant Sam Henderson Director of Internal Affairs Keith Moffett Director of External Affairs Clay Murphey (Interim) Airport Manager Scott Coffman Central Services Director Gene O. Simonds City Attorney Martha Welsh (Interim) Manager Engineering Services Bill Causey Clerk of Council Joyce Humphrey City Clerk Jean Howard Economic & Community Development Wanzina Jackson Emergency Management Director Donald Druitt Fire Chief Marvin Riggins Human Resources Director Benjamin Hubbard Information Technology Officer Stephen Masteller Inspection and Fees Director Tom Buttram Municipal Court Clerk John Pattan Parks and Recreation Director Dale “Doc” Dougherty Police Chief Michael Burns Public Works Director Shawn Fritz (Interim) Vehicle Maintenance Director Sam Hugley Director of Workforce Development Betty Toussaint (Interim)

Judicial

Chief Municipal Court Judge Robert Faulkner

TABLE OF CONTENTS

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INTRODUCTION

Principal Officials front cover Mission & Goals back cover President of Council’s Transmittal Letter 1 Mayor’s Letter of Transmittal 3-5 Organizational Structure 6

GENERAL FUND BUDGETS

Overall Summary Five Year Revenue and Expenditure History 8-9 Revenue Summary 10 Revenue Sources And Detail 11-14 Sales Taxes 15 Property Taxes 15 Other Receipts 15 Penalties and Interest 15 Business Licenses 15 Other 16 State and Federal Grants 16 Payment in Lieu of Taxes 16 Other Local Government 16 General City Government 17 Highways and Streets 17 Parks and Recreation Charges for Services 18 Charges for Tennis 18 Central City Park Fees 18 Animal Control Charges 19 Mulberry Street Park Fees 19 Fines and Forfeitures 19 Sales and Refunds 19 Miscellaneous 20 Safe School Grant Reimbursement 20 Other Financing 20 EECBG Grant 20-21

Expenditures Summary 22-27 Departmental Budgets Municipal Court 28-29 Mayor and Staff 30-31 Information Technology 32-33 Communications 34-35 Internal Auditor 36-37 City Council 38-39 Human Resources 40-41 TABLE OF CONTENTS

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GENERAL FUND BUDGETS

DCA Grant 43 Middle Georgia Clean Cities 42-43 Finance 40-45 City Attorney 46-47 City Clerk 48-49 Police 50-63 Support Services 52-53 Administration 54-55 Criminal Administration 56-57 Law Enforcement Patrol 58-59 Management Services 60-61 Animal Control 62-63 Fire 64-73 Administration 66-67 Firefighting 68-69 Prevention 70-71 Training 72-73 Inspection and Fees 74-75 Emergency Management 76-77 Engineering 78-79 Traffic Engineering 80-81 Public Works 82-89 Administration 82-83 Street Cleaning 84-85 Street Maintenance 86-87 Storm Drainage 88-89 Central Services 90-105 Administration 92-93 Signals 94-95 Custodial 96-97 HVAC 98-99 General Maintenance 100-101 Electrical 102-103 Traffic Maintenance Operations 104-105 Parks and Recreation 106-115 Administration 108-109 Grounds and Facilities 110-111 Operations 112-113 Business Center 114-115 Mulberry Street Parking Garage 116-117 Debt Service 116-117 Services to Government 116-117 Other Costs 118-119 Risk Management 118-119 Appropriations to Other Agencies 120-123 Economic and Community Development 122-123 Transfers to Other Funds 124-125 History of Fund Balance 125 TABLE OF CONTENTS

SECTION PAGE NUMBER

SPECIAL REVENUE FUNDS

Summary 127 Hotel and Motel Tax Fund 128-129 E-911 Fund 130-133 Law Enforcement Confiscated Funds 134-135 Special Purpose Local Option Sales Tax Fund 136-137

ENTERPRISE FUNDS

Summary 139 Solid Waste Fund 140-147 Airport Fund 148-151 Bowden Golf Course 152-157

INTERNAL SERVIC FUNDS

Summary 159 Vehicle Maintenance Fund 160-163 Self Insurance Fund 165-167 Workers Compensation Fund 168-169

CAPITAL IMPROVEMENT

Summary 171-172 Use of funds 173-176 Description of Projects 177-181 Five year improvement plan 182-185

SUPPLEMENTAL

Macon History and Information 187-191 Principal Property Tax Payers 192 Principal Employers 193 Budgetary Structure and Process 194-197 Budget Calendar 198 Personnel Administration 199-202 Debt Analysis 203-205 Schedule of Debt Payments 206-209 Debt Retirement and Activities 210-211 Acknowledgements 212

ORDINANCE 213-255

GLOSSARY 257-260

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2 3 4

City Wide Organization Chart

Each March, Macon becomes a pink cotton-spun paradise of delight as over 300,000 Yoshino cherry trees bloom in all their glory. And for 10 days, festival-lovers are treated to one of the most extravagant displays of springtime color in the nation as they visit the town referred to by Congressional Records as the Cherry Blossom Capital of the World

7 General Fund

FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 Audit Audit Audit Budget Budget Revenues Property Taxes $ 17,813,812 $ 17,328,657 $ 17,666,361 $ 18,860,500 $ 17,796,349 Auto Tags and Taxes 1,666,793 1,572,642 1,490,867 1,649,947 1,513,317 Railroad Equipment Tax 17,215 17,909 17,448 15,100 13,000 Recording Intangible Tax 261,095 128,791 121,045 128,790 120,000 Real Estate Transfer Tax 91,247 36,946 39,940 30,090 35,000 Payments in Lieu of Taxes 121,722 69,808 89,884 672,475 634,000 Local Option Sales Tax 19,850,654 17,412,769 18,477,782 18,960,000 18,500,000 Insurance Premium Tax 5,315,850 5,443,189 5,392,121 5,500,000 5,400,000 Alcoholic Beverage Taxes 1,575,137 1,639,253 1,643,784 1,595,050 1,627,300 Francise Taxes 7,360,103 7,692,374 7,361,478 7,749,110 8,293,500 Charges for Services 8,410,486 8,423,476 8,515,905 8,587,551 9,691,850 Licenses and Permits 3,112,685 2,722,274 2,608,562 2,302,290 2,496,800 Intergovernmental 769,499 394,099 186,505 55,725 55,725 Fines & Forfeitures 1,961,955 1,805,383 1,735,750 2,333,440 2,115,555 Interest Revenue 340,822 205,047 49,592 60,000 30,000 Rentals - 15,000 35,000 225,600 189,600 Other Revenues 3,196,871 2,585,805 2,548,253 179,350 1,508,750 Total Revenues $ 71,865,946 $ 67,493,422 $ 67,980,277 $ 68,905,018 $ 70,020,746

Expenditures General Government $ 11,046,370 $ 12,203,107 $ 12,418,267 $ 17,037,074 $ 11,687,562 Judicial 1,055,650 1,056,978 1,059,409 902,727 904,316 Public Safety 37,569,784 38,287,159 35,249,316 36,479,793 45,365,310 Public Works 7,146,438 7,753,972 6,832,333 3,804,509 4,263,130 Central Services - - - 2,842,011 3,051,635 Parks & Recreation 5,009,890 5,312,167 4,786,230 4,943,750 5,434,115 Debt Service 886,142 1,125,746 1,127,680 926,721 940,600 Total Expenditues $ 62,714,274 $ 65,739,129 $ 61,473,235 $ 66,936,585 $ 71,646,668

Excess of Rev over Exp $ 9,151,672 $ 1,754,293 $ 6,507,042 $ 1,968,433 $ (1,625,922)

Other Financing Sources Transfer In $ 1,343,319 $ 1,301,897 $ 3,966,266 $ 573,377 $ 4,081,310 Transfer Out (4,868,910) (4,543,500) (6,586,263) (5,101,502) (2,582,888) Proceeds Sale of Assets 14,505 6,120 54,952 57,500 127,500 Total other Fin Sources $ (3,511,086) $ (3,235,483) $ (2,565,045) $ (4,470,625) $ 1,625,922

Net Change in Fund Bal $ 5,640,586 $ (1,481,190) $ 3,941,997 $ (2,502,192) $ -

Beginning Fund Bal (Def) $ (3,551,503) $ 2,089,083 $ 607,893 $ 4,549,890 $ 2,047,698

Ending Fund Bal $ 2,089,083 $ 607,893 $ 4,549,890 $ 2,047,698 $ 2,047,698

8 General Fund

General Fund Revenue & Expenditures FY 2008 - 2011

$74,000,000

$72,000,000

$70,000,000

$68,000,000

$66,000,000 Total Revenues $64,000,000 Total Expenditues $62,000,000

$60,000,000

$58,000,000

$56,000,000

$54,000,000 2008 2009 2010 2011 2012 Audit Audit Audit Budget Budget

Fiscal Year

Highlights The Chart reflects only revenues and expenditures and the related differences. It does not include transfer in/out.

Fiscal Year Budget for 2012 shows Expenditures exceeding Revenues because Fund Balance is used to balnce the budget

9 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue Summary

Property Taxes $19,169,909 $20,624,337 $20,624,337 $18,974,302 $19,442,666 Sales Tax $20,121,566 $20,555,050 $20,555,050 $20,008,667 $20,127,300 Other Receipts $12,777,255 $13,269,110 $13,269,110 $12,923,718 $13,693,350 Penalties & Interest $125,811 $155,000 $155,000 $245,804 $170,000 Business Licenses $1,988,996 $1,842,900 $1,842,900 $2,087,775 $1,966,000 Other Licenses $619,567 $460,200 $460,200 $652,005 $530,800 State/Federal Grants $67,751 $44,000 $55,000 $90,561 $55,725 Pay. in Lieu of Taxes $305,324 $702,565 $702,565 $829,305 $669,100 Other Local Govt. $7,961,252 $9,169,030 $9,169,030 $6,662,464 $9,234,150 General City Govt. $599,734 $530,040 $530,040 $555,812 $567,300 Highways & Streets $197,494 $14,000 $14,000 $167,981 $140,000 PR Charges for Services $292,244 $254,500 $254,500 $193,310 $235,400 Charges for Tennis $49,331 $54,500 $54,500 $42,396 $54,500 Central City Park Fees $148,274 $147,600 $147,600 $71,767 $98,000 Animal Control -Charges $64,803 $134,600 $134,600 $102,399 $127,500 Mulberry St Park.Garage $182,129 $190,000 $190,000 $237,500 $195,000 Fines & Forefitures $2,285,553 $2,347,420 $2,347,420 $1,989,056 $2,115,555 Sales & Refunds $114,690 $152,500 $152,500 $358,270 $127,500 Miscellaneous $923,001 $902,998 $902,998 $809,119 $598,400 Safe School Grant Reimb $215,002 $0 $0 $0 $0 Other Financing Sources $3,966,266 $508,547 $1,710,109 $508,547 $4,081,310 EECBG-HVAC Retrofits $0 $0 $985 $0 $0 EECBG-Roof Retrofits $0 $0 ($985) ($178,115) $0 EECBG-Indoor Lights $0 $0 $0 ($123,891) $0 EECBG-Traffic Lights $0 $0 $0 ($25,362) $0 EECBG-Recycling Prog. $0 $0 $0 $0 $0 EECBG-Propane Kits $0 $0 $0 $0 $0

Total Revenue $72,175,950 $72,058,897 $73,271,459 $67,183,387 $74,229,556

General Fund Revenue

The General Fund is the source of the majority of operating revenue for the City. The annual budget for the General Fund shall provide for general governmental operations of the City and maintain working capital necessary for the City’s financial health and safety.

Revenue Sources 2012

Business Licenses 3% Other Fin Srces Other Lic 5% 1% Miscellaneous Property Taxes 1% 26%

Gross Receipts 18%

Pymnt Lieu of Taxes Gen City Gov 1% 1%

Fines & Foreit 3% Other Local Govern *Other 12% 1% Parks and Rec 1% Sales Tax 27%

*Other (under $200,000 by category) are Penalties & Interest- Taxes, State/Federal Grants, Highways & Streets, Animal Control, Parking Garage and Sales & Refunds.

Description of the Top Five Revenue Sources

Largest (28%) - Sales tax accounts for the largest revenue source for the General Fund. Under this category falls Local Option Sales Tax (LOST) which represents the largest percentage of this category. 1% of virtually all sales in Bibb County make up this revenue. The City of Macon shares the proceeds from this tax with the County. Macon receives 60% and Bibb County 40% which is based on population. This category allows the property taxes to be held lower level than otherwise. Sales tax is collected monthly which is important for cash flow projections. After LOST the next largest contributor is Liquor, Beer and Wine tax. This is a tax that is charged to alcohol distributors and is also collected monthly.

Sales Taxes The trend line indicates a slight

$35,0 00,000 upward movement over the past ten $30,0 00,000 years. $25,0 00,000 $20,0 00,000

Dollars $15,0 00,000

$10,0 00,000

$5,0 00,000

$0 2002 2003 2004 2005 2006 2007 2008 2009 2010 For fiscal year ending June 30,

Second Largest (26%) – Property taxes run a close second to Sales Taxes and at one time were the largest source of revenue for the General Fund. Property taxes are computed by multiplying the millage rate by the property digest. The digest has decreased about 6% from last year; therefore there is a slight decline in collections. The decrease is a result of declining property values, the economy and an increase in local assessment appeals. The millage rate for the City of Macon is 9.8 mills with an average of a 97% collection rate.

$20,000,000

$18,000,000

$16,000,000

$14,000,000

$12,000,000

$10,000,000

$8,000,000

$6,000,000 Property taxes collected $4,000,000 2002-2010

$2,000,000

$0 2002 2003 2004 2005 2006 2007 2008 2009 2010 For fisc al years endi ng June 30,

Third Largest (19%) – Gross Receipts category represent franchise fees collected from Georgia Power, Bell South, Georgia Natural Gas and Cox Cable. These companies contract with the City of Macon for the access or use of the City’s property and are charged a percentage of their gross receipts as a fee. Under this category is the Insurance Premium Tax whereby, Georgia requires insurance companies to pay a tax of 1% to 2.5% based on the estimated insurance premiums. The return to the City is based on a population ratio within the State of Georgia. The City of Macon receives 1.18% of the total collected. Our population in relation to the State of Georgia has declined; therefore our percentage ratio reflects a slight decline.

$6,000,000 5,443,189 5,235,412 4,870,869 5,315,850 5,392,121 4,700,000 4,527,382 5,096,148 $5,000,000 4,177,601 3,876,176 $4,000,000

$3,000,000

$2,000,000 Insurance Premium Tax Collected

$1,000,000 2002-2011

$- 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

Fourth Largest (12%) – Other Local Government revenue represents income from Bibb County and the State of Georgia. Bibb County reimburses the City for services which it provides county wide. These services include the following: Emergency Management – paid on a 50/50 basis between the City and Bibb County. Fire Department – Bibb County pays on actual costs outside the city limits plus 38 % of support services. Traffic Engineering – Bibb County reimburses actual cost to the City for services provided outside the city limits.

Within this category is also the lease payment from the State of Georgia for the Secretary of State Building located in downtown Macon which is used as a satellite campus for services provided by the State of Georgia.

The Cherry Blossom Festival represents revenue a token payment for in-kind services provided by the City of Macon at the festival for clean-up, public safety, use of facilities, etc. In 2011 the in- kind cost the taxpayers approximately $100,000 for services provided by City Staff.

Fifth Largest (3%) – Fines & Forfeitures are collected at the Municipal Court on any violation that is prosecuted. These can be violations of the City Charter, City Ordinances or any State laws where jurisdiction has been granted or allowed by the State of Georgia. The slight decrease in revenue is due primarily to defendants inability to pay and a related increase in the number of defendants who request community service in lieu of payment. There has only been a 3.4% drop in the number of citations processed by the Municipal Court.

Tax Digest

From 1872 forward, state law demanded each county file a copy of its tax digest with the Georgia Department of Revenue. Most tax digests survive from this period forward and are in the holdings of the Georgia Archives.

Digest (also called assessment book) Is an official listing or book giving the name and address of the property owners who have been assessed, a legal description of the property and the assessed valuation, and other information (such as a breakdown of class of property) as required by state law. This Digest also gives total value of property and total of all taxable property and of all exempt property. In some states it is known as the assessment or tax roll or tax list, but in Georgia it is the Tax Digest

Ten Year History Millage Revenue 2002-2011

$2,500,000,000

1,857,570,467 1,866,980,575 1,879,031,249 1,866,002,216 2,096,456,351 $2,000,000,000 1,854,507,076 1,845,857,132 1,866,658,675 1,895,364,925

$1,500,000,000

$1,000,000,000

$500,000,000

$- 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

Ten Year History Millage Rate 2001-2011

10.16 10.16 9.80 9.16 7.88 10.66 10.16 10.16 9.80

7.88 Mills

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

Fiscal Year

14 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue

Property Taxes Gen. Prop.Tax $17,540,550 $18,860,500 $18,860,500 $17,413,522 $17,796,349 Auto Tags $1,490,867 $1,619,947 $1,619,947 $1,426,643 $1,513,317 Railroad Equip. $17,448 $15,100 $15,100 $16,840 $13,000 Intangibles $121,045 $128,790 $128,790 $117,297 $120,000 Total $19,169,909 $20,624,337 $20,624,337 $18,974,302 $19,442,666

Sales Tax Local Option $18,477,782 $18,960,000 $18,960,000 $18,500,000 $18,500,000 Liquor Case $201,510 $189,200 $189,200 $188,004 $200,000 Malt Bev.Stamp $1,232,492 $1,262,300 $1,262,300 $1,154,780 $1,262,300 Wine Case Tax $209,781 $143,550 $143,550 $165,884 $165,000 Total $20,121,566 $20,555,050 $20,555,050 $20,008,667 $20,127,300

Gross Receipts Georgia Power $5,077,497 $5,200,000 $5,200,000 $5,458,431 $6,000,000 GA Natural Gas $343,626 $470,960 $470,960 $472,000 $470,000 Bell South $1,137,192 $1,300,000 $1,300,000 $936,000 $1,000,000 Cox Cable $803,164 $775,000 $775,000 $800,000 $800,000 Channel 14 $20,000 $20,000 $20,000 $20,000 $20,000 Other Fran Fees $3,655 $3,150 $3,150 $1,875 $3,350 Ins. Premium $5,392,121 $5,500,000 $5,500,000 $5,235,412 $5,400,000 Total $12,777,255 $13,269,110 $13,269,110 $12,923,718 $13,693,350

Penalties And Interest - Taxes Tax Penalties $41,501 $60,000 $60,000 $73,452 $70,000 Tax Interest $84,310 $95,000 $95,000 $172,352 $100,000 Total $125,811 $155,000 $155,000 $245,804 $170,000

Business Licenses Occup Tax/BusLic $1,655,439 $1,575,000 $1,575,000 $1,600,000 $1,595,000 Bus License-Priv $5,000 Delinq-Business $6,320 $0 $0 $26,380 $5,000 Delinq- 2Yr $25,895 $0 $0 $659 $1,000 Depository $203,502 $232,900 $232,900 $392,740 $320,000 Collections $85,357 $30,000 $30,000 $47,253 $35,000 Miscellaneous $3,610 $5,000 $5,000 $20,743 $5,000 Over/Short $8,873 $0 $0 $0 $0 Total $1,988,996 $1,842,900 $1,842,900 $2,087,775 $1,966,000

15 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue

Other Licenses Permits Building $31,057 $28,000 $28,000 $14,843 $28,000 Plumbing $16,948 $13,500 $13,500 $13,510 $13,500 Heating/AC $24,356 $19,600 $19,600 $25,305 $19,600 Electrical $45,966 $35,000 $35,000 $36,528 $35,000 Gen.Contractors $457,794 $329,400 $329,400 $518,604 $400,000 Plan-Occup Perm $35,385 $30,000 $30,000 $37,950 $30,000 Miscellaneous $6,683 $3,400 $3,400 $3,563 $3,400 Permit Fee $1,378 $1,300 $1,300 $1,703 $1,300 Total $619,567 $460,200 $460,200 $652,005 $530,800

State/Federal Grants GA - EMA $60,907 $44,000 $55,000 $69,690 $55,725 CitizenCor $6,844 $0 $0 $20,871 $0 Total $67,751 $44,000 $55,000 $90,561 $55,725

Payments in Lieu of Taxes Macon Housing Auth $89,884 $46,700 $46,700 $113,480 $85,000 Boeing $0 $46,100 $46,100 $46,100 $46,100 Zantop $0 $20,800 $20,800 $36,010 $28,000 Real Estate Tran. $39,940 $30,090 $30,090 $32,623 $35,000 Convention Center $35,000 $35,000 $35,000 $44,094 $35,000 Noble Invest Group $140,500 $523,875 $523,875 $556,998 $440,000 Total $305,324 $702,565 $702,565 $829,305 $669,100

Other Local Government County - EMA $72,819 $148,049 $148,049 $73,232 $165,150 Sec. State Bldg Lease $913,232 $923,221 $923,221 $964,735 $960,000 County-Fire Cont. $6,835,052 $7,949,460 $7,949,460 $5,512,575 $7,950,000 County Traffic Eng $140,149 $141,700 $141,700 $111,922 $153,000 Cherry Blossom $0 $6,600 $6,600 $0 $6,000 Total $7,961,252 $9,169,030 $9,169,030 $6,662,464 $9,234,150

16 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue

General City Government Alcoh.Bev. Affidavits $6,850 $7,000 $7,000 $10,313 $7,200 Land Dist. Permits $2,922 $4,000 $4,000 $4,576 $4,000 Central Record $90,704 $100,000 $100,000 $90,000 $100,000 Alarm Systems $31,421 $40,000 $40,000 $35,907 $30,000 Employee CU $99,246 $95,270 $95,270 $80,000 $95,500 Clean Cities Coalition $53,186 $42,720 $42,720 $20,897 $8,500 Water Authority $25,000 $25,000 $25,000 $25,000 $25,000 Electrical $23,244 $20,000 $20,000 $15,000 $18,000 800 MHZ: Tower Lease $237 $0 $0 $246 $0 MWA Tower $14,055 $13,600 $13,600 $18,272 $15,200 MCCG Tower $16,344 $16,100 $16,100 $21,248 $17,700 Nextel Tower $36,851 $36,850 $36,850 $48,367 $39,900 Signals & Signs $117,750 $78,000 $78,000 $121,612 $120,000 T-Mobile Tower $27,272 $0 $0 $0 $0 Sprint Tower $23,092 $23,100 $23,100 $28,875 $25,000 Bibb BOE $2,606 $2,700 $2,700 $3,375 $2,800 IRS Tower $10,151 $9,000 $9,000 $11,250 $11,000 Bibb County $18,804 $16,700 $16,700 $20,875 $20,400 Cricket $0 $0 $0 $0 $27,100 Total $599,734 $530,040 $530,040 $555,812 $567,300

Highways and Streets Right-of-Way $182,134 $0 $0 $153,243 $130,000 Street Repair $15,360 $14,000 $14,000 $14,738 $10,000 Total $197,494 $14,000 $14,000 $167,981 $140,000

Footnote Cricket is a new Lease for 2012 as a result of a merger with T-Mobile

17 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue

Parks and Recreation Charges for Services Co. Pauper Burials $1,600 $1,900 $1,900 $0 $1,900 Cem. Lot / Sales $91,138 $78,000 $78,000 $57,922 $78,000 Cem. Maint. $9,170 $9,000 $9,000 $5,313 $9,000 Senior Citizen Rent $11,391 $5,000 $5,000 $7,120 $5,000 Swimming Pool Fees $27,115 $21,000 $21,000 $4,687 $10,000 Prog. - Classes $2,064 $2,000 $2,000 $1,315 $2,000 Prog.- Fees $36,367 $40,000 $40,000 $10,171 $30,000 Utilities Reimburse $32,866 $32,000 $32,000 $39,735 $32,000 Sports Fees $37,471 $33,000 $33,000 $35,246 $33,000 Non Resid. Fee $315 $1,500 $1,500 $0 $500 Rentals $38,155 $27,000 $27,000 $30,390 $30,000 Sr Cit Memberships $1,090 $800 $800 $325 $1,200 Concess. Sales $2,810 $3,000 $3,000 $982 $2,500 Miscellaneous $693 $300 $300 $104 $300 Total $292,244 $254,500 $254,500 $193,310 $235,400

Parks and Recreation Charges for Tennis Services Sports Fees $315 $1,500 $1,500 $0 $1,500 Rentals $1,225 $2,500 $2,500 $2,344 $2,500 Court Use $34,194 $35,000 $35,000 $30,097 $35,000 Membership $6,237 $8,000 $8,000 $4,455 $8,000 MTA Rental $4,860 $5,000 $5,000 $3,938 $5,000 Concess. Sales $2,500 $2,500 $2,500 $1,563 $2,500 Total $49,331 $54,500 $54,500 $42,396 $54,500

Parks and Recreation Charges for Central City Park GA State Fair $11,503 $11,500 $11,500 $9,375 $7,500 Utilities Reimbursemen $5,454 $5,000 $5,000 $1,563 $3,500 Sports Fees $29,422 $39,700 $39,700 $14,099 $25,000 Rentals $38,063 $30,000 $30,000 $29,864 $30,000 Skateboard Park $1,023 $1,000 $1,000 $669 $1,000 Rent-Cherry St. $2,850 $2,500 $2,500 $5,094 $3,100 LW Baseball $45,600 $45,000 $45,000 $2,625 $0 Other Stadium $417 $1,500 $1,500 $0 $16,500 Equipment Rent $1,359 $1,500 $1,500 $1,410 $1,500 Ocmulgee Herit $7,511 $7,400 $7,400 $1,550 $7,400 Rent- CU $1,500 $1,500 $1,500 $1,250 $1,500 Miscellaneous $3,571 $1,000 $1,000 $4,269 $1,000 Total $148,274 $147,600 $147,600 $71,767 $98,000

18 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue

Animal Control - Charges Euthan & Other Fees $315 $600 $600 $56 $500 Adoption/Shelter Fees $18,538 $14,000 $14,000 $10,000 $10,000 Animal Licenses $3,520 $3,000 $3,000 $540 $0 Bibb Co.- Dogs $25,310 $100,000 $100,000 $70,553 $100,000 Board Of Health $17,000 $17,000 $17,000 $21,250 $17,000 Private Contrib. $120 $0 $0 $0 $0 Total $64,803 $134,600 $134,600 $102,399 $127,500

Mulberry Street Parking Garage Revenue Fees - Monthly $170,560 $180,000 $180,000 $225,000 $180,000 Fees-Daily / Hr $11,569 $10,000 $10,000 $12,500 $15,000 Total $182,129 $190,000 $190,000 $237,500 $195,000

Fines & Foreitures Court Cost Fees $26,680 $19,300 $19,300 $32,006 $26,400 A. Dockets $1,223 $0 $0 $34 $0 Dept.Public Safety $510 $100 $100 $0 $50 Date Surcharge $22,773 $20,600 $20,600 $29,987 $24,000 10% Jail Add-On Srv $178,035 $188,733 $188,733 $167,623 $170,000 ACS Debt Rec. $546,191 $587,888 $587,888 $502,381 $587,000 Municipal Court $1,088,395 $1,131,538 $1,131,538 $1,026,532 $1,100,000 Maximus $417,769 $397,661 $397,661 $227,760 $206,505 Miscellaneous $364 $1,600 $1,600 $2,734 $1,600 Over/Short Net $3,612 $0 $0 $0 $0 Total $2,285,553 $2,347,420 $2,347,420 $1,989,056 $2,115,555

Sales & Refunds Inventory/Equip. Sales $57,238 $100,000 $100,000 $237,934 $75,000 Sale- Property $54,952 $50,000 $50,000 $119,711 $50,000 Atty & Eng. Fees $2,500 $2,500 $2,500 $625 $2,500 Total $114,690 $152,500 $152,500 $358,270 $127,500

19 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue

Miscellaneous Interest on Inv. $49,592 $60,000 $60,000 $33,496 $30,000 Miscellaneous ($9,313) $120,000 $120,000 $50,548 $10,000 Rents-CityAnnex $147,711 $150,000 $150,000 $127,719 $114,000 Airport Police $0 $10,000 $10,000 $87,378 $76,800 Impounded Veh. Contr $194,013 $175,000 $175,000 $177,579 $175,000 Paving Assessm. $50 $100 $100 $31 $0 Indirect Charge $389,082 $305,298 $305,298 $222,609 $100,000 Railroad Annuity $7,000 $7,000 $7,000 $8,750 $7,000 US Marshalls $8,380 $0 $0 $13,951 $10,000 ATF Reimb $2,787 $0 $0 $0 $0 Rent-Inspection & Fee $75,600 $75,600 $75,600 $70,875 $75,600 CB Reim $58,099 $0 $0 $16,183 $0 Total $923,001 $902,998 $902,998 $809,119 $598,400

Safe School Grant Reimbursement Safe Sch. Grant $215,002 $0 $0 $0 $0 Total $215,002 $0 $0 $0 $0

Other Financing Sources Trans-Debt $826,588 $0 $0 $0 $0 Trans-Bowden $92,732 $0 $0 $0 $0 Trans-Fund Bal $0 $0 $1,201,562 $0 $4,081,310 Trans-Terminal $0 $8,547 $8,547 $8,547 $0 Trans-SPLOST $2,334,429 $0 $0 $0 $0 Trans-S W $510,000 $500,000 $500,000 $500,000 $0 Trans-St Cap $464 $0 $0 $0 $0 Trans-Veh Maint $202,053 $0 $0 $0 $0 Total $3,966,266 $508,547 $1,710,109 $508,547 $4,081,310

EECBG-HVAC Retrofits Federal Grant $0 $0 $345,962 $309,363 $0 Admin Costs $0 $0 ($28,750) $0 $0 Machinary & Eq $0 $0 ($316,227) ($309,363) $0 Total $0 $0 $985 $0 $0

EECBG-Roof Retrofits Federal Grant $650 $0 $228,847 $89,887 $0 Operating Exp $0 ($14,750) $0 $0 Contract Services ($650) $0 ($215,082) ($268,002) $0 Total $0 $0 ($985) ($178,115) $0

20 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue

EECBG-Indoor Lights Federal Grant $0 $0 $120,771 $123,071 $0 Operating Exp $0 $0 ($119,621) ($149,302) $0 Admin Costs $0 $0 ($1,150) $0 $0 Total $0 $0 $0 ($26,231) $0

EECBG-Traffic Lights Federal Grant $7,804 $0 $113,308 $114,812 $0 Operating Exp ($7,804) $0 ($112,158) ($140,174) $0 Admin Costs $0 $0 ($1,150) $0 $0 Total $0 $0 $0 ($25,362) $0

EECBG-Recycling Program Federal Grant $39,700 $0 $106,000 $0 $0 Salary Full Time $0 $0 ($53,050) $0 $0 Admin Costs $0 $0 ($2,950) $0 $0 Machinary & Eq ($39,700) $0 ($50,000) $0 $0 Total $0 $0 $0 $0 $0

EECBG-Propane Kits Federal Grant $0 $0 $23,258 $26,453 $0 Admin Costs $0 $0 ($1,250) $0 $0 Machinary & Eq $0 $0 ($22,008) ($26,453) $0 Total $0 $0 $0 $0 $0

Total Revenue $72,175,950 $72,058,897 $73,271,459 $67,281,047 $74,229,556

Footnote The EECBG (Energy Efficiency and Conservation Block Grants) are stimulus funds awarded in FY2010-FY2011. There are no expected ecpenditures in FY2012.

21 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditure Summary

Municipal Court $1,059,409 $902,727 $902,727 $863,551 $905,273 Mayor & Staff $811,121 $848,933 $867,163 $809,307 $1,009,183 Information Systems $689,896 $696,551 $696,551 $563,345 $779,532 Communications $284,961 $429,745 $432,866 $384,755 $448,461 Internal Auditor $84,453 $153,633 $153,633 $90,685 $187,832 City Council $629,290 $639,976 $697,476 $647,413 $637,193 Human Resources $1,073,656 $991,642 $991,642 $961,524 $1,055,500 DCA Grant $23,915 $0 $0 $0 $0 Middle GA Clean Cities $51,000 $51,308 $51,308 $49,578 $8,796 Finance $1,162,297 $1,137,321 $1,172,321 $1,006,584 $1,281,651 City Attorney $653,880 $993,943 $995,483 $817,913 $1,097,701 City Clerk $149,153 $161,675 $161,675 $129,062 $162,681 Police Department $16,541,638 $16,427,806 $17,558,189 $16,193,563 $20,425,534 Fire Department $17,446,238 $18,699,984 $19,417,677 $17,629,186 $23,499,604 Inspection and Fees $949,240 $1,041,937 $1,041,937 $972,487 $1,123,705 Tree Removal $34,665 $0 $0 $0 $0 Emergency Management $294,282 $292,066 $303,066 $274,733 $320,128 Engineering $552,083 $522,726 $828,916 $815,026 $632,058 Traffic Engineering $273,929 $280,415 $280,415 $272,388 $307,851 Public Works $3,003,467 $3,001,368 $3,035,349 $2,733,300 $3,323,221 Central Services $2,643,528 $2,842,011 $2,848,615 $2,605,487 $3,052,155 Parks and Rec $4,785,961 $4,943,750 $4,943,750 $4,761,876 $5,434,577 Mulberry Parking Garage $92,143 $110,000 $110,000 $100,831 $116,500 Services to Government $1,169,037 $1,177,500 $1,177,500 $1,036,452 $1,116,500 Debt Service Payments $912,677 $926,721 $926,721 $926,721 $940,600 Miscellaneous $406,788 $3,361,566 $2,224,415 $346,842 $535,847 Risk Management $460,438 $461,800 $461,800 $461,800 $519,900 Other Agencies $4,254,705 $3,511,965 $4,116,044 $3,841,044 $2,733,655 Transfers to other funds $5,238,642 $5,101,502 $5,101,502 $3,402,634 $2,582,888

Total Expenditures $65,732,491 $69,710,571 $71,498,741 $62,698,087 $74,238,526

General Fund Expenses

The General Fund accounts for all financial transactions for the general operations of the City. The major service provided to citizens is Public Safety.

General Fund Expenditures by Function

Othe r Age ncies Transfers Gen Govt 4% 3% Debt Service 15% 1% Othe r Parks & Rec 1% 7%

Serv to Gov Public Works 2% 6%

Insp & Fees 2%

Public Safety 59%

General Government (Gen Govt) is made up of Municipal Court, Mayor & Staff, I.T./Comm, Internal Auditor, City Council, Human Resources, Clean Cities, Finance, City Attorney, City Clerk, Central Services and Risk Management.

Public Works is made up of Engineering, Traffic Engineering and Public Works.

Public Safety is made up of Emergency Management, Fire and Police.

General Fund Expenses

Within the General Fund are several similar line items. The similar characteristics are outlined below:

 Health Insurance In most departments, the health care line item is reflecting a decrease not because of lower costs but as a result of improved cost accounting to reflect the activity in an improved manner. Health insurance costs were previously calculated on a flat rate per person in the department. In 2012 it is proposed to calculate the costs on a per contract basis reflecting the value given to each family unit of each employee. The overall cost of health insurance in 2012 now reflects a modest increase from inflation but more importantly indicates the costs associated to the department.

 Pension Pension benefits in fiscal year 2012 increased due to rising pension costs. This increase is consistent with the downward slide of the financial markets plus a need to actuarially fund the system for the employees’ future retirement. Employer pension contributions for general employees rose from 2.35% to 13.38% in 2012 or $1.4 million. Employer pension contributions for public safety employees rose from 6% to 16.44% or about $2.6 million. In addition to the increase in the contribution rate an additional amount was budgeted to cover contributions that should have been made in FY 2010/2011. The amount budgeted for in 2012 for general employees was $276,727 and for public safety was $887,000. Total increase in pension costs is approximately $5.0 million.

The total “catch up” amount for general employees was $900,000 and will be paid back over a 48 month period at 8% interest. The amount for public safety employees was $3,184,393 and will be paid back over a 52 month period at 10% interest.

City of Macon Employer Contribution Levels For Pensions 2010 - 2012

$3,000,000

$2,000,000

$1,000,000

$- 2010 2011 2012 Fire 786,981 1,436,093 2,394,851 Police 568,387 1,061,812 1,787,533 Gen Emp 425,342 383,568 1,587,936

 Salaries The 2011 approved pay scale is reflected in the salaries line item in all departments. No step increases are budgeted for the 2012 fiscal year. Carl Vinson Institute of Government from the University of Georgia has established positions that qualify for evaluation. Each department is attempting to keep the employee costs to a minimum and to improve efficiency. Based on 100% employment the 2012 increase in salaries is approximately $1.8 million over 2011.

General Fund Expenses

 Workers Compensation Workers compensation is now reflected as a line item cost to each department. This change will not only help us capture costs from those grant funded departments but also similar to the Health Costs, allows the City to develop better cost accounting and indicate a better cost of all departments. Each department is charged $1,584 per employee per year to fund Workers Comp Fund.

 Fuel Costs Noticeably fuel costs have moved upward due to the world economic crisis. This significant increase has affected the budget of the police, fire, and public works. These three funds depend upon the vehicles to conduct their business. In addition to the gasoline and oil, the cost of tires has seen significant increases. In anticipation of all of these increases, 2012 reflects a higher budget. Across the board, this results in a 26% increase or about $400,000.

The 2008-2012 Fuel Expense graph shows how the economy as well as disasters have a dramatic impact on fuel expense. In May of 2008 the City of Macon was hit by a tornado, referred to as the “Mother’s Day Tornado”, and in addition to the disaster the price of gas increased. In fiscal years 2008 and 2009 the City undertook a massive cleanup project that required excessive amounts of fuel.

2008 – 2012 2012 Fuel Expense Fuel Expense by Function

$1,800,000 1,721,520 Parks & $1,600,000 1,538,043 Cent Re c Ge n Govt 1,353,100 Serv 7% $1,400,000 1% 5% 1,254,087 $1,200,000 1,167,944 PW & Eng 15% $1,000,000 Insp & Police Fe e s $800,000 51% 2%

$600,000 Fir e 17% $400,000 Animal Control $200,000 2% 2008 2009 2010 2011 2012 Actual Actual Actual Actual Budget

Police includes EMA

Gen Govt includes Mayor and Staff, I.T., Internal Auditor, and Finance.

25 Major Budget Categories Three Year Comparison 2010 - 2012

Fiscal Year 2010

Hlth Care Fiscal Year 2010 Pension was calculated at 11% Pension 2.35 % for general employees 3% 6.0% for Fire & Police Oper This represents 3% of the total General Fund 32%

Salaries Other 54% 0%

Fiscal Year 2011

Hlth Care 9% Pension 5% Fiscal Year 2011 Pension was calculated at Oper 2.35 % for general employees 33% 6.0% for Fire & Police for 6 months 16.44 % for Fire & Police for 6 months This represents 5% of the total General Fund Salaries 52% Other 1%

Fiscal Year 2012

Hlth Care 11%

Pension Oper 11% 27% Fiscal Year 2012 Pension was calculated at Other 13.55 % for general employees 1% 16.44% for Fire & Police This represents 11% of the total General Fund Salaries 50%

General Fund Expenses

City of Macon Comparison of Costs 2010-2012

$40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- Oper Other Salaries Pension Hlth Care 2010 $21,685,05 $250,865 $36,714,76 $1,707,075 $7,473,000 2011 $22,590,21 $307,088 $35,351,47 $3,070,372 $6,356,375 2012 $16,832,17 $509,033 $31,514,66 $6,907,176 $7,302,292

As discussed, pension activity has increased significantly in the past three years, while salaries have declined. The area that has declined is operating costs. Some costs are outside of normal control, such as fuel costs. In looking for opportunities to be more efficient, the city has been able to decrease costs by partnering with Bibb County. The service delivery strategy is an example of the two governments partnering together for the benefit of taxpayers.

General Fund Expenses

Municipal Court

Municipal Court is responsible for receiving, processing and adjudicating all cases of alleged violations of the City Charter, City Ordinances or any State laws where jurisdiction has been granted or allowed by the State of Georgia.

The functions of Municipal Court include, but are not limited to, the trial and disposal of all scheduled cases including moving and non-moving violations, shoplifting, housing cases and animal control violations.

Budget Highlights: Contractual services are anticipated to decline as a result of the renegotiated fee with Affiliated Computer System (ACS). ACS charges for database management and collections of fines levied by the court. The fee allocated to this data base management firm decreased from 27% to 18% of collected fines.

As a result of the economy, indigent counsel is projected to increase for fiscal year 2012

The salaries for the positions in the Organizational Chart are represented below. Health Costs, pension benefits, and other overtime are indicated in separate line items.

Position Salary Position Salary Municipal Court Clerk $73,027.04 Assistant Court Clerk $45,581.04 Manager Accts Receivable $34,598.16 Warrant Clerk $24,492.24 Deputy Clerk $28,396.80 Deputy Clerk $23,886.72 Deputy Clerk $24,492.24 Court Office Aide $23,322.96 Bailiff II $22,738.32 Court Aide $22,738.32 Bailiff $22,360.00 Judge $70,344.72

Goal Statement

To increase efficiency in retrieving records, improve response time to telephone inquiries and to increase the current level of service that is being provided to citizenry and other public agencies.

28 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Municipal Court

Salaries and Benefits Full-Time $435,555 $410,302 $410,302 $406,188 $416,257 Overtime $7,072 $8,000 $8,000 $7,356 $9,000 Benefits $45,780 $46,125 $46,125 $41,624 $98,516 Health Cost $80,949 $72,300 $72,300 $52,448 $37,000 Workers Comp $0 $0 $0 $0 $19,000 Total $569,356 $536,727 $536,727 $507,616 $579,773

Operating Expenses Op. Supplies $3,926 $5,482 $5,482 $4,253 $7,000 Clothing $36 $95 $95 $29 $100 Prof. Service $1,157 $4,840 $4,840 $1,438 $4,900 Travel $2,413 $4,230 $4,230 $2,726 $4,200 Printing $0 $11,803 $11,803 $7,438 $7,900 Telephone $3,022 $1,140 $1,140 $2,868 $2,500 Maintenance $0 $800 $800 $90 $2,800 Contractual $451,242 $309,500 $309,500 $309,000 $268,000 Indigent Legal $28,000 $28,000 $28,000 $28,000 $28,000 Dues $101 $110 $110 $94 $100 Equipment $155 $0 $0 $0 $0 Total $490,054 $366,000 $366,000 $355,936 $325,500

Total Court $1,059,409 $902,727 $902,727 $863,551 $905,273

Performance Measures 2009 2010 2011 2012 Number of Tickets Processed 51,165 46,498 44,914 44,914 Time (Days) to enter tickets 2 2 5 5 into database

General Fund Expenses

Mayor’s Office

The Mayors Office provides the executive and administrative function of City Government. This office is responsible for overseeing the daily operations for the city, which includes oversight of all departments and functions of the city. Customer service and risk management are also housed in the Mayor’s Office.

Budget Highlights: Travel and training is increasing due to additional trips the Mayor is scheduling as part of his active role in the US Conference of Mayors. He has been elected Chairman of the High Speed Rail Committee and must be present for those meetings. There are also additional funds allocated for the training and certification of the Grants Director.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items.

Position Salary Position Salary Mayor $103,892.16 Chief Administrative Officer $140,146.56 Assistant to the CAO $52,659.36 Executive Assistant $61,032.24 Grants Director $55,311.12 Director of External Affairs $43,221.60 Dir. of Internal Affairs $46,541.52 Executive Secretary $37,270.80 Admin. Services Coord. $29,106.72 Exec. Secretary to the Mayor $40,716.00 Office Assistant II $25,097.76 Risk Manager $51,364.80 Risk Manager Assistant $24,492.24

Goal Statement

The goal of the Mayor’s Office is to ensure the enhancement of the quality of life for all our citizens and guests through the efficient, effective and equitable delivery of essential services.

30 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Mayor & Staff

Salaries and Benefits Full-Time $567,568 $597,084 $603,785 $574,122 $635,416 Part Time $2,250 $4,860 $4,860 $2,108 $4,900 Benefits $52,976 $64,333 $64,333 $54,548 $131,267 Health Costs $63,606 $66,275 $66,275 $73,151 $81,000 Workers Comp $0 $0 $0 $0 $17,200 Total $686,401 $732,552 $739,253 $703,929 $869,783

Operating Expenses Op. Supplies $7,699 $7,988 $7,988 $7,533 $7,400 Fuel $2,617 $3,241 $3,241 $2,694 $4,000 Vehicle Labor $865 $1,500 $1,500 $1,355 $1,500 Vehicle Parts $427 $900 $900 $1,097 $1,000 Travel $15,278 $0 $11,529 $11,919 $26,200 Printing $5,348 $7,491 $7,491 $7,174 $7,200 Telephone $3,588 $4,740 $4,740 $3,518 $4,400 Contractual $13,243 $13,449 $13,449 $11,475 $11,100 Contingency $54,191 $55,000 $55,000 $41,521 $55,000 Communication $322 $500 $500 $94 $500 Meeting Exp. $13,772 $10,000 $10,000 $9,000 $10,100 Dues $7,368 $11,572 $11,572 $8,000 $11,000 Total $124,721 $116,381 $127,910 $105,379 $139,400

Total Mayor $811,121 $848,933 $867,163 $809,307 $1,009,183

Performance Measures 2009 2010 2011 2012 Requests Received/Completed 715/700 654/604 514/266 500/485 Percentage complete* 98% 92% 52% 97% Proclamations/certificates per mo 12 11 9 10 Special Appearances by the Mayor 300 300 300 300 * Completed requests not complete for 2011

General Fund Expenses

Information Technology

The Department of Information and Technology, Systems and Network Division, strives to provide the highest level of support and service relating to the facilitation of electronic data delivery designed to enhance both the City of Macon’s ability to conduct day to day business, and aid in decision-making analyses.

Budget Highlights: Travel and training will decrease due to a one-time training event held in 2011 and will not recur in 2012. This year, the department will focus on improving network infrastructure, renovating the telephone systems with voice over IP, continuing the 800 MHz update, and updating the city’s Microsoft software. Contractual Services is compiled of software maintenance and support.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items.

Position Salary Position Salary

Director of IT $76,253.76 Assistant Director of IT $62,577.36 Systems & Network Mgr $55,311.12 System Administrator $48,900.96 Network Administrator $47,710.80 Multimedia & Apps Manager $43,221.60 Office Assistant II $24,492.24 Webmaster $39,150.00

Goal Statement

To provide all City Departments with current and dependable hardware, software, and training in order to produce and maintain accurate information in a timely fashion as is required for its operation; furthermore, to continue to seek new and better technology as it is being developed in the marketplace.

32 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Information Technology

Salaries and Benefits Full-Time $460,284 $389,287 $389,287 $321,423 $397,600 Part-Time $0 $100 $100 $0 $100 Benefits $46,925 $41,470 $41,470 $32,800 $91,832 Health Costs $59,391 $48,200 $48,200 $44,166 $59,000 Workers Comp $0 $0 $0 $0 $12,700 Total $566,600 $479,057 $479,057 $398,389 $561,232

Operating Expenses Operating Supplies $9,653 $7,510 $7,510 $5,673 $2,100 Channel 14 $349 $11,615 $11,615 $11,600 $20,000 Fuel, Oil $0 $1,645 $1,645 $2,600 $2,400 Motor Vehicle Labor $0 $4,575 $4,575 $450 $4,600 Motor Vehicle Parts $0 $2,243 $2,243 $220 $2,200 Travel & Training $8,004 $41,475 $41,475 $4,203 $13,400 Telephone $2,724 $5,424 $5,424 $7,348 $5,400 Contractual Services $83,714 $114,607 $114,607 $109,062 $115,300 Dues $269 $900 $900 $0 $900 Other Utility $8,820 $8,820 $8,820 $8,800 $8,800 Computer $9,763 $18,680 $18,680 $15,000 $18,700 Machinery & Equip $0 $0 $0 $0 $24,500 Total $123,296 $217,494 $217,494 $164,956 $218,300

Total I.T. $689,896 $696,551 $696,551 $563,345 $779,532

Performance Measures 2009 2010 2011 2012 Infrastructure Infrastructure Major Projects Completed analysis design VOIP- Phone Service Calls Received 2,000 1,700 1,600 Service Calls Completed 1,800 1,500 1,600

General Fund Expenses

Communications The Department of Information Technology, Communications Division, is dedicated to maintaining the highest level of quality service and system up-time involving all aspects of the 800 Mhz radio system and E911 Center. This department acts as an extension to the System and Network Division in the support and service of the Macon Police Department computing and network needs

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items.

Position Salary Position Salary Communications Div. Mgr $60,572.88 Electrician III $46,270.40 Radio Tech Supervisor $50,842.80 Radio/Phone Tech II $35,475.12 Radio/Phone Tech II $41,592.80

Goal Statement

To provide and maintain certain essential goods and services as required for the successful operation of the radio/communication systems for Macon/Bibb County.

34 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Information Technology Communications

Salaries and Benefits Full Time $195,374 $239,790 $242,911 $238,466 $236,111 Over Time $10,060 $15,000 $15,000 $10,000 $15,000 Benefits $20,922 $27,135 $27,135 $25,300 $57,950 Health Costs $33,120 $30,125 $30,125 $31,200 $21,000 Workers Comp $0 $0 $0 $0 $8,000 Total $259,475 $312,050 $315,171 $304,966 $338,061

Operating Expenses Op. Supplies $844 $1,116 $1,116 $1,135 $1,200 Fuel $4,480 $1,762 $1,762 $3,000 $3,600 Vehicle Parts $2,411 $2,190 $2,190 $1,500 $2,200 Vehicle Labor ($1,737) $1,438 $1,438 $1,600 $1,100 Small Tools $54 $1,365 $1,365 $0 $1,400 Travel $0 $16,554 $16,554 $16,554 $4,200 Maintenance $19,433 $46,170 $46,170 $25,000 $55,400 Contractual $0 $39,198 $39,198 $30,000 $39,200 Other Utilities $0 $5,760 $5,760 $0 $0 Equipment $0 $2,142 $2,142 $1,000 $2,100 $25,485 $117,695 $117,695 $79,789 $110,400

Total Comm. $284,961 $429,745 $432,866 $384,755 $448,461

Performance Measures 2009 2010 2011 2012 Major Projects Completed [-- 800 Mghz Design and Implrementation--] Service Calls Received 1,000 800 800 Service Calls Completed 900 700 800 Percentage complete 90% 88% 100%

General Fund Expenses

Internal Audit

The Office of Internal Auditing provides independent, objective assurance and consulting services to the various departments throughout the City of Macon. Internal Audit services are designed to add value and improve the City’s operations while helping the City accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.

Budget Highlights: The Internal Audit department reflects an increase in several areas from the previous year due to the recent hiring of a full time Internal Auditor. The position was vacant for a year. Training and Travel costs are rising because of the specified training to maintain various certifications. Contractual services are also increasing due to data analysis software needed in this department.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items.

Position Salary Internal Auditor $82,100.16 Staff Auditor $46,541.52

Goal Statement

Appraisal of controls, compliance testing, checking for protection assets, verification of information, and provide recommendation to management.

36 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Internal Audit

Salaries and Benefits Full-time $65,795 $121,729 $121,729 $72,205 $128,700 Benefits $6,882 $12,964 $12,964 $7,500 $30,032 Health Costs $11,560 $12,050 $12,050 $8,280 $14,000 Workers Comp $0 $0 $0 $0 $3,200 Total $84,237 $146,743 $146,743 $87,985 $175,932

Operating Expenses Op.Supplies $52 $560 $560 $250 $700 Fuel, Oil $0 $0 $0 $0 $100 Travel $0 $4,190 $4,190 $1,250 $6,000 Telephone $0 $600 $600 $250 $600 Contractual $163 $800 $800 $625 $3,700 Dues $0 $740 $740 $325 $800 Total $215 $6,890 $6,890 $2,700 $11,900

Total Internal Audit $84,453 $153,633 $153,633 $90,685 $187,832

Performance Measures 2009 2010 2011 2012 Number of audits scheduled 12 Numbe of completed scheduled audits 10 Number of special audits requested 5 from Mayor and Council Number of completed special audits 5 requested from Mayor/Council Total Number of Audits 17 ** Records before 2011 are incomplete due to significant vacancy

General Fund Expenses

City Council

The City Council is made up of 15 part time Council Members and three full time support staff. The Function of this department is law, ordinance and resolution enactment,

Budget Highlights: Contractual Services is largely made up of external auditor fees. The fees reflected in the previous year for the auditors are expected to decrease once a permanent finance director is appointed. The consistency in the department should provide for a decline in outside audit review costs. Council Members receive stipends for transportation and cell phone. Fiscal Year 2012 will incorporate elections for City Council.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items

Position Salary Clerk of Council $49,485.60 Records and Minutes Clerk $32,948.64 Budget Officer/ Assistant Clerk $42,929.28

Goal Statement

To effectively and efficiently govern the citizens and activities in the City of Macon.

38 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures City Council

Salaries and Benefits Full Time $124,800 $124,800 $124,800 $121,419 $125,400 Part Time $152,411 $152,411 $152,411 $148,949 $152,400 Other $34,650 $35,100 $35,100 $30,730 $35,100 Overtime $372 $1,500 $1,500 $728 $1,500 Benefits $26,983 $29,014 $29,014 $29,960 $43,093 Health Costs $116,722 $108,450 $108,450 $75,911 $87,000 Workers Comp $0 $0 $0 $0 $4,800 Total $455,938 $451,275 $451,275 $407,697 $449,293

Operating Expenses Op. Supplies $2,087 $2,500 $2,500 $1,587 $2,500 Prof. Services $137,800 $134,800 $192,300 $195,000 $134,800 Travel $20,306 $34,982 $34,982 $35,000 $35,000 Printing $1,987 $2,000 $2,000 $800 $1,100 Telephone $954 $2,075 $2,075 $1,000 $2,100 Contractual $6,126 $7,844 $7,844 $6,100 $7,900 Contingency $4,092 $4,500 $4,500 $229 $4,500 Total $173,351 $188,701 $246,201 $239,716 $187,900

Total Council $629,290 $639,976 $697,476 $647,413 $637,193

City Council meets every first and third Tuesday of the month in City Hall at 6:00 p.m.

General Fund Expenses

Human Resources

The Human Resources Department is responsible for all personnel administrative services of the City Government. It delivers a full range of services for approximately 1,253 full time positions. These services include compensation and benefits administration, training, EEO compliance, employee orientation and employee unfair treatment and discipline procedures.

City Employees' Credit Union is a cooperative, state chartered financial institution serving all employees (and their immediate families) of the City of Macon, the Macon Housing Authority, and Airport. The credit union is a financially independent legal entity affiliated with the City of Macon under the Human Resources Department. Credit union employees' salaries and benefits are paid through the City's payroll department but are then reimbursed in full from the credit union's operating funds. Our Credit Union has 1,644 members and assets in excess of $2 million. The Credit Union opened in1951 and has two full time employees.

Budget Highlights: As a result of federal mandates that have lengthened the period that unemployment benefits can be received, unemployment costs are increasing. Professional Services in 2011 reflects use of consultants for police and fire promotional exams so this one-time cost will reflect half of the expense in 2011 and the other half in 2012.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items

Position Salary Position Salary Director of Human Resources $76,253.76 Assistant Director of HR $55,311.12 Comp & Benefits Manager $51,364.80 Employment Manager $41,133.60 Payroll Specialist $36,352.08 Insurance Specialist $36,352.08 Training Dev. Specialist $43,305.12 Payroll Clerk $29,106.72 Human Resources Asst. $26,371.44 Administrative Asst. $32,134.32 Credit Union Administrator $37,145.52 Credit Union Loan Specialist $30,025.44

Goal Statement

To provide quality and efficient personnel leadership in the allocation and utilization of services to the City, employees and applicants.

40 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Human Resources-Administration

Salaries and Benefits Full-time $416,270 $416,577 $416,577 $393,706 $421,600 Benefits $42,687 $44,365 $44,365 $40,616 $97,349 Health Costs $75,167 $60,250 $60,250 $66,940 $70,810 Workers Comp $0 $0 $0 $0 $15,900 Total $534,124 $521,192 $521,192 $501,262 $605,659

Operating Expenses Op.Supplies $6,921 $8,036 $8,036 $8,000 $8,000 Professional $21,126 $120,954 $120,954 $60,000 $79,100 Travel $2,249 $7,875 $7,875 $17,671 $8,700 Advertising $5,634 $6,000 $6,000 $7,455 $7,000 Printing $6,190 $6,200 $6,200 $801 $7,000 Telephone $4,316 $1,887 $1,887 $3,671 $2,000 Maintenance $50 $1,200 $1,200 $0 $0 Contractual $4,589 $91,244 $91,244 $87,468 $87,700 Dues $2,065 $2,784 $2,784 $1,327 $2,500 Unemploy. Ins. $219,191 $100,000 $100,000 $178,124 $120,000 Employee Asst. $29,250 $27,000 $27,000 $27,000 $27,000 Equipment $1,998 $2,000 $2,000 $0 $1,800 Total $303,578 $375,180 $375,180 $391,516 $350,800

Total HR- Admin $837,702 $896,372 $896,372 $892,778 $956,459

Performance Measures 2009 2010 2011 2012 Random Drugs Tests Conducted 24 24 24 Training classes provided 12000 12240 12000 Number of Applications received 3900 4200 4000 Applications Completed online 50% 50% 75%

Human Resources-Credit Union Salaries and Benefits Full-time $75,210 $75,210 $75,210 $53,568 $67,200 Benefits $7,877 $8,010 $8,010 $6,207 $15,641 Health Costs $11,565 $12,050 $12,050 $8,971 $13,000 Workers Comp $0 $0 $0 $0 $3,200 Total $94,652 $95,270 $95,270 $68,746 $99,041

Total HR-Credit Union $94,652 $95,270 $95,270 $68,746 $99,041

Human Resources - Medical Total $141,302 $0 $0 $0 $0

Total HR $1,073,656 $991,642 $991,642 $961,524 $1,055,500

General Fund Expense

Middle Georgia Clean Cities

The Clean Cities Program is a national non profit organization that has over 96 coalitions in the United States, two of which are in Georgia. The Middle Georgia Clean Cities Coalition began in 1996 under the leadership of the City of Macon and the U.S. Air Force's Alternative Fueled Vehicle Systems Program Office and the Environmental Management Directorate. Since that time, the MGCCC has expanded to over 30 stakeholders and other participants.

The national mission is to increase national energy, promote economic opportunity and improve region's air quality by increasing the use of alternative fuels and other clean air strategies. This is operationalized through projects and programs that increase the use and awareness of alternative fuel.

One such project was to bring hybrid electric garbage trucks to the City for trial and testing. The trucks were used to collect and haul residential garbage.

Mayor and Representative from Clean cities Coalition Break cut the ribbon on the new hybrid electric garbage truck

42 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures DCA Grant Total $3,750 $0 $0 $7,339 $0

Middle Georgia Clean Cities

Salaries and Benefits Full-time $40,925 $40,925 $40,925 $38,612 $5,900 Benefits $4,293 $4,358 $4,358 $4,065 $1,296 Health Costs $5,782 $6,025 $6,025 $6,901 $0 Workers Comp $0 $0 $0 $0 $1,600 Total $51,000 $51,308 $51,308 $49,578 $8,796

Total Middle GA Clean $51,000 $51,308 $51,308 $49,578 $8,796

Funding The City of Macon partially funds the Director of Middle Georgia Clean Cities as a part of its commitment to the National Clean Cities Coalition. Beyond bringing a hybrid electric garbage truck to Macon, Clean Cities has been responsible for bringing ethanol and bio-diesal pumps to locations accessible to the public.

Key Stakeholders for Middle Georgia Clean Cities Colation Include City of Macon Robins Air Force Base Georgia Power Flint Energies Central Georgia Technical College Walthall Oil Company Riverside Ford

Partners Gather at the inception of Macon's first E-85 Station

General Fund Expenses

Finance The Finance Department is responsible for the financial and procurement operations of the City of Macon and serves as an advisor to the Administration and City Council with respect to financial matters. The functions of this department are accounting, budget preparation, purchasing, cash management, investing, revenue collections, fixed assets, payroll processing and debt administration.

Budget Highlights: Advertising costs have gone up in anticipation for having to advertise for SPLOST in November. Increases are visible in printing, binding, books as a result of increases in printing costs for the budget and CAFR.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items

Position Salary Position Salary Director of Finance $92,895.12 Assistant Director of Finance $82,100.16 Chief Accountant $65,751.12 Accounts Rec Manager $48,191.04 Accounts Pay Manager $48,191.04 Purchasing Agent $48,900.96 Assistant Purchasing Agent $38,189.52 Budget Systems Manager $48,191.04 Accountant (2) $41,133.60 Grants Accountant $41,133.60 Admin. Services Coord. $35,475.12 Accounting Technician (2) $30,589.20 Tax and Receipt Clerk $23,322.96 Office Clerk $22,651.56 License Inspector $27,707.76 Bookkeeper $29,106.72

Goal Statement

The goals of the Finance Department are to provide timely and accurate financial information to Administration, Council and other City Departments and to provide for the centralization of the purchasing function in order to purchase goods and services for all City Departments in an effective and efficient manner.

44 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Finance Department

Salaries and Benefits Full Time $841,039 $792,041 $792,041 $678,000 $780,795 Part Time $37,173 $44,480 $44,480 $43,740 $44,500 Benefits $89,413 $87,755 $87,755 $73,331 $183,542 Health Costs $127,209 $114,475 $114,475 $97,994 $140,214 Workers Comp $0 $0 $0 $0 $28,500 Total $1,094,834 $1,038,751 $1,038,751 $893,066 $1,177,551

Operating Expenses Op. Supplies $16,611 $19,052 $19,052 $14,684 $19,300 Fuel $484 $733 $733 $299 $700 Vehicle Parts $1,301 $400 $400 $0 $400 Vehicle Labor $622 $300 $300 $0 $300 Travel $8,931 $21,693 $21,693 $12,674 $14,000 Advertising $4,802 $10,000 $10,000 $2,000 $12,000 Printing $4,510 $16,057 $16,057 $10,000 $17,200 Telephone $2,694 $3,840 $3,840 $2,900 $3,900 Maintenance $391 $200 $200 $156 $2,000 Contractual $25,149 $23,665 $58,665 $69,014 $29,600 Dues $1,788 $2,330 $2,330 $1,475 $2,600 Equipment $180 $300 $300 $315 $2,100 Total $67,463 $98,570 $133,570 $113,518 $104,100

Total Finance $1,162,297 $1,137,321 $1,172,321 $1,006,584 $1,281,651

Performance Measures 2009 2010 2011 2012 Accoounts payable checks processed 10,321 9,743 9,000 8,800 Business licenses processed 5,015 4,928 5,000 5,100

General Fund Expenses

City Attorney The City Attorney’s Office serves as Legal Advisor to the Mayor, City Council and Administrator. The primary functions of the Office are: handling litigation, administration hearings, real property matters, rendering legal opinions, attendance at City Council meetings, preparation of ordinances and resolutions, collection of debts owed to the City and claims handling.

Budget Highlights: This year the City Attorney’s office will increase the hours of their two clerical positions from part time to full time. A new account was set up for the purpose of tracking outside counsel.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items.

Position Salary City Attorney $105,798.96 Sr AsstCty Atty/Comp. Off $80,116.56 Asst City Attorney II (2) $74,395.44 Legal Assistant $37,270.80 Legal Secretary $37,270.80

Goal Statement

The goal of the City Attorney’s Office is to provide legal advice to the Mayor, City Council and Administration in a professional and cost effective manner.

46 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

City Attorney

Salaries and Benefits Full Time $498,828 $385,700 $387,240 $384,891 $409,527 Part Time $0 $18,510 $18,510 $0 $0 Over Time $0 $600 $600 $0 $600 Benefits $50,407 $42,677 $42,677 $36,694 $94,664 Health Costs $57,821 $36,150 $36,150 $30,364 $70,810 Workers Comp $0 $0 $0 $0 $8,000 Total $607,057 $483,637 $485,177 $451,950 $583,601

Operating Expenses Op. Supplies $4,382 $5,000 $5,000 $3,500 $4,400 Legal Fees $2,189 $10,000 $10,000 $6,500 $8,000 Travel $6,084 $5,444 $5,444 $3,086 $5,200 Printing $6,395 $7,812 $7,812 $7,954 $9,200 Telephone $1,782 $2,050 $2,050 $1,179 $2,100 Maintenance $71 $300 $300 $122 $300 Contractual $9,027 $8,500 $8,500 $4,287 $8,500 Solicitor Gen. $13,333 $18,000 $18,000 $14,708 $23,500 Dues $3,561 $3,200 $3,200 $2,326 $2,900 Liability $0 $450,000 $450,000 $322,301 $450,000 Total $46,823 $510,306 $510,306 $365,963 $514,100

Total Attorney $653,880 $993,943 $995,483 $817,913 $1,097,701

Performance Measures 2009 2010 2011 2012 Resolutions/Ordinances Drafted 248 231 243 237 Claims Received/Resolved 123 121 75 75 Contracts Reviewed 149 128 114 121

General Fund Expenses

City Clerk

The City Clerk is responsible for the indexing and permanently filing the City Code of Ordinances, City contracts, deeds to City real estate and leases of City properties. The office also maintains a list of and monitors all City and joint City-County boards, commissions, authorities, councils and other like governmental bodies as well as lists of past and present elected City officials. This office is responsible for all City franchises and any other legal documents of the City, which includes attesting and certifying all city legal documents. The City Clerks Office is also responsible for City internal and external mail processes.

Budget Highlight: The communication budget is being reduced as a result of more communication being conducted electronically.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items.

Position Salary City Clerk $58,004.64 Mail/Records Room Clerk $23,886.73

Goal Statement

The goal of the City Clerk’s Office is to provide timely and accurate services and information to the Public, the Administration and City Council.

48 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures City Clerk

Salaries and Benefits Full-time $76,949 $80,597 $80,597 $76,373 $81,900 Benefits $8,067 $8,584 $8,584 $8,098 $19,081 Health Costs $11,560 $12,050 $12,050 $6,901 $3,500 Workers Comp $0 $0 $0 $0 $3,200 Total $96,576 $101,231 $101,231 $91,372 $107,681

Operating Expenses Op. Supplies $988 $1,400 $1,400 $2,204 $1,200 Travel $2,273 $5,630 $5,630 $4,262 $6,200 Printing $303 $400 $400 $0 $300 Telephone $537 $517 $517 $504 $600 Contractual $1,820 $2,412 $2,412 $3,202 $2,400 Dues $107 $85 $85 $25 $100 Comm. $46,549 $50,000 $50,000 $27,492 $44,200 Total $52,577 $60,444 $60,444 $37,689 $55,000

Total City Clerk $149,153 $161,675 $161,675 $129,062 $162,681

Performance Measures 2009 2010 2011 2012 Updates of boards, authorities, etc 36 36 36 36 Out-going USPS and Priority Mail 100,000 95,000 97,610 97,500 New and renewed contracts Logged 191 210 225 197

General Fund Expenses

Macon Police Department Summary

The Macon Police Department (MPD) is nationally accredited and serves as the primary law enforcement agency in the City of Macon. MPD is made up of over 300 sworn officers and just over 30 non-sworn staff. The Department provides a diverse array of services and is composes of seven divisions: Support Services, Administration, Criminal Investigations, Patrol, Management Services, Animal Control, and E-911.

The City is broken up into 2 areas and 4 precincts. A Major is responsible for each area, and a Captain commands each precinct.

Support Services Support Services focuses on crime prevention through community-oriented policing and training initiatives. This is the division where law-enforcement connects with citizens.  Neighborhood Watch and Crime  D.A.R.E Stoppers  Citizens on Patrol  Senior Citizens Programs (TRAID)  Court Services;  Youth at Risk Programs (PAL, etc)  Warrant/Re-entry  AmeriCorps  Recruiter and Training Academy Administration Administration is comprised of the Chief of Police, the Deputy Chief of Police, fiscal management, and internal affairs. The division works as a support system for the entire department. Departmental priorities are set from this division. Internal affairs conduct investigations within the department and responds to complaints from the public. This division is also responsible for all financial functions of the department including grants.

Criminal Investigations Criminal Investigations is primarily responsible on follow-up of felony crimes, stolen property, and other misdemeanors. This division houses the crime lab. They are broken down into several specialized investigative units.  Crimes against Persons- investigates all violent crimes against citizens  Narcotics/Vice- coordinates all drug, gambling, prostitution investigations  Juvenile Crime- focuses on those crimes where children are the victim  Pawn- coordinates the activities of all Pawn Shops in the City. This unit also has the capability of running pawned items against the states stolen databases to aid in the recovery of stolen items.  Specialized Traffic- handles the majority of all traffic related accident and incidents.  Gang- focuses on gangs and gang related crime.  SWAT- The SWAT Team is made up of personnel throughout the department who come together and train in the use of advanced special weapons and tactics. The SWAT team is always on call for utilization in high-risk events like hostage and barricade situations.  STRIKE- conducts selective enforcement based on statistics and reports of criminal activity as reported by the precincts. This unit also conducts specialized criminal apprehension of wanted felons and those who commit street crime and gun violence within the City of Macon limits.

Management Services Management Services is composed of multiple units. These units are a critical link in meeting the departments informational and data driven needs.  Central Records Unit processes over 75,000 Accident, Incident, Miscellaneous and Arrest Reports prepared by sworn officers.

 Crime Analysis Unit - compiles statistical, administrative and tactical analysis for the Department and ensures that all crime related statistical data is submitted to GCIC and FBI in a timely in accurate manner.  Accreditation unit which is also apart of Management Services ties together the whole department in its effort to maintain CALEA Certification. Policy and Procedures and adherence to these procedures are reviewed and documented through Accreditation.

The Management Services Department also houses Animal Control and Emergency-911. E-911 field over 100,000 calls annually and more information can be found in the speial revenue section.

Patrol The City is broken up into 2 areas and 4 precincts. A Major is responsible for each area, and a Captain commands each precinct. Each precinct has an office from which patrol officers operate. Beyond patrolling precincts and providing daily law-enforcement needs, the department also has specialized units  Mobile Command Unit  Traffic Enforcement, including  K-9 Fatality Investigation and the  Bike Patrol DUI Squad  Parking Enforcement  Hostage Negotiators  Honor Guard

Animal Control Animal control is responsible for enforcing the state laws and county ordinances pertaining to animal control and management; maintain public safety from wild or stray animals, provide for the housing and care of homeless animals and to encourage their adoption individually and in coordination with local rescue organizations, or their humane euthanization when adoption is not possible.

Dodge Charger, Police Cruiser from Precinct 4

General Fund Expenses

Police Macon Police Department is a Commission on Accreditation of Law Enforcement Agency Certified Agency. This is a highly prestigious acknowledgement and one the few recognized in Georgia. The Department is compiled of five divisions. Below are the division of the department and their associated expenses.

Support Services

This Division is comprised of the following Units: Youth & Intervention Services (Crime Prevention, DARE, Neighborhood Watch, Police Activity League, Police Activity League Mentor Grant Program, Safe Haven Grant Program and AmeriCorps Cadet Grant Program); Crime Stoppers; Court Services; Warrant/Re-entry; Recruiter and Training Academy.

Support Services aid the citizens of Macon through community policing efforts; providing tools to assist law enforcement; liaison fro the Municipal Court; serves City Contempt and City Probation Warrants; attempts to reduce habitual criminals; background investigation for new hires; train sworn officers, civilians and recruits.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Position Salary Major $65,921 Captain $56,410 Lieutenant (3) $46,051 Sergeant (6) $37,128 Sergeant $39,374 Sergeant $40,144 Privates (9) $31,179-$35,090 Neigh. Watch Cord. $30,589 Office Assistant II $27,707

Goal Statement

The goal of the Support Services Division is to support the department through its crime reduction efforts.

52 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Macon Police Department Police-Support Services

Salaries and Benefits Full Time $410,058 $776,663 $776,663 $718,066 $919,800 Over Time $1,435 $1,000 $1,000 $780 $1,000 Benefits $33,799 $62,052 $97,783 $77,804 $202,386 Health Costs $81,253 $138,575 $138,575 $124,218 $139,000 Workers Comp $0 $0 $0 $0 $38,000 Total $526,546 $978,290 $1,014,021 $920,868 $1,300,186

Operating Expenses Clothing $2,537 $9,680 $9,680 $12,475 $9,700 Travel Exp $1,852 $0 $0 $0 $800 Maintenance $433 $0 $0 $0 $0 Contractual $5,539 $10,282 $10,282 $12,853 $10,700 Dues $155 $949 $949 $188 $700 DARE $23,302 $22,500 $22,500 $20,470 $22,500 TRIAD $10,113 $12,079 $12,079 $3,269 $10,300 PAL $31,403 $30,000 $30,000 $16,599 $30,500 YES $7,399 $8,000 $8,000 $1,569 $8,500 COP/PAY $4,684 $5,000 $5,000 $5,211 $4,900 Equipment $0 $2,370 $2,370 $1,969 $2,400 Total $87,417 $100,860 $100,860 $74,601 $101,000

Total Support Serv $613,963 $1,079,150 $1,114,881 $995,469 $1,401,186

Performance Measures 2009 2010 2011 2012 Crime Prevention Prog. conducted 94 96 110 100 Participation in TRIAD 3,126 2,901 3,000 3,009 Participation in PAL 326 207 292 275 Participation in YES 30 30 30 30 Participation in COP/PAY 36 36 31 34 Training hours received by officers 26,080 27,494 26,500 26,691

General Fund Expenses

Police Administration

The Administrative Division is charged with providing direction, supervision, and management support to the department. They also coordinate departmental resources so that the best possible services are delivered to the community. Police Administration is comprised of Fiscal Management, Internal Affairs, and the offices of the Chief and Deputy Chief.

Budget Highlights: Police Administration houses the operating supplies, fuel expense and all vehicle needs for all Police Divisions. Ammunition is separated again this year and supplies the entire force. The jail contract expense is increasing due to the anticipated per prisoner per day cost increase.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Salary Position Salary Position Chief of Police $105,161 Deputy Chief $73,727 Office Assistant I $31,069.44 Office Assistant I $23,322.96 Office Assistant II $24,492.24 Office Assistant II $31,361.76 Office Assistant III $27,039.60 Administrative Asst (2) $30,589.20 Grants Coordinator $36,352.08 Public Info. Officer $37,270.80 Dir. Plan. Fiscal Mgmt $52,137.36 Sergeant $37,270.80 Lieutenants (3) $46,228-51,615 Captain $56,626.56 Office Clerk $22,738.32

Goal Statement

To provide leadership, management, training and technical support necessary for delivery of professional law enforcement services to our citizens and visitors to Macon.

54 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Macon Police Department Police-Administration

Salaries and Benefits Full Time $871,506 $700,792 $700,792 $684,000 $707,753 Over Time $4,653 $5,000 $5,000 $2,329 $5,000 Clothing $2,200 $3,000 $3,000 $2,750 $3,000 Benefits $72,536 $61,444 $84,312 $69,836 $159,063 Health Costs $144,555 $96,400 $96,400 $112,402 $91,000 Workers Comp $0 $0 $0 $0 $25,400 Total $1,095,449 $866,636 $889,504 $871,317 $991,216

Operating Expenses Ammunition $65,000 $64,430 $64,430 $77,597 $67,100 Op. Supplies $64,110 $87,916 $87,916 $79,781 $90,000 Uniforms $42,547 $121,305 $121,305 $121,305 $121,300 Fuel $662,216 $615,000 $615,000 $578,881 $700,000 Vehicle Parts $399,173 $350,000 $350,000 $339,118 $350,000 Vehicle Labor $376,286 $350,000 $350,000 $311,576 $350,000 Prof. Services $746 $53,685 $53,685 $35,000 $44,000 Travel $12,015 $12,925 $12,925 $5,089 $23,700 Printing $13,329 $26,019 $26,019 $17,000 $30,000 Telephone $76,324 $54,600 $54,600 $60,362 $60,000 Electricity $83,325 $77,556 $77,556 $76,000 $77,200 Maintenance. $19,199 $51,823 $51,823 $10,106 $47,100 Contractual $139,999 $143,436 $143,436 $130,889 $148,800 Discipline $0 $600 $600 $0 $600 Dues $1,378 $2,058 $2,058 $2,642 $2,200 Medical $2,174 $10,000 $10,000 $0 $10,000 Other Utilities $35,090 $33,000 $33,000 $13,247 $27,000 Jail Contract $296,017 $280,000 $280,000 $267,961 $300,000 Equipment $89,667 $2,280 $2,280 $2,933 $2,933 Total $2,378,594 $2,336,633 $2,336,633 $2,129,488 $2,451,933

Total Adm. $3,474,043 $3,203,269 $3,226,137 $3,000,804 $3,443,149

Performance Measures 2009 2010 2011 2012 Number of Citizen Complaints 116 139 62 105 Number of Promoted personnel 10 4 21 N/A Action Plans per precinct 8 8 6 6 Arrests via CrimeStoppers 449 428 444 437

General Fund Expenses

Criminal Investigations This department is primarily responsible for follow-up investigations of felony crimes, apprehension of criminal offenders, recovery of stolen property, gathering intelligence, maintaining good relations and service to the community and as always protection of life and property.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Position Salary Major $65,021 Captain (2) $56,410 Lieutenants (6) $46,051 Sergeants (19) $37,128 Privates (52) $30-264-35,090 AFIS Coord $36,213 Evidence Clerk $23,795 Traffic Monitors (2) $22,360 Detective Sec. (2) $24,398

Goal Statement

To reduce crime through the successful completion of the criminal investigative process.

56 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Macon Police Department Police-Criminal Investigation Division

Salaries and Benefits Full Time $2,534,227 $2,665,423 $2,676,360 $2,514,255 $2,956,700 Over Time $50,374 $40,000 $40,000 $73,541 $80,000 Clothing $18,040 $21,560 $21,560 $20,350 $21,600 Benefits $194,599 $222,477 $353,831 $288,589 $676,786 Health Costs $497,294 $494,050 $494,050 $451,310 $495,000 Workers Comp $0 $0 $0 $0 $136,300 Total $3,294,534 $3,443,510 $3,585,801 $3,348,046 $4,366,386

Operating Expenses Uniforms $6,187 $16,320 $16,320 $20,400 $25,000 Travel $6,038 $4,755 $4,755 $3,751 $3,800 Contractual $27,182 $24,903 $24,903 $30,459 $29,700 Dues $575 $725 $725 $563 $600 Equipment $9,674 $18,251 $18,251 $7,845 $20,100 Total $49,656 $64,954 $64,954 $63,018 $79,200

Total CID $3,344,190 $3,508,464 $3,650,755 $3,411,063 $4,445,586

Performance Measures 2009 2010 2011 2012 Solved Percentage of violent crime 65% 56% 67% 62% Solved Percentage of nonviolent crime 27% 21% 18% 22%

General Fund Expenses

Police Patrol

This Division is responsible for providing quality police protection to the citizens of this City. Officers assigned to the Patrol Division are responsible for preventive patrol, crime detection, case closure including arrests, traffic matters, and aid to citizens in the community.

The Patrol Division is also responsible for being first responders to any disaster man made or natural. They supply man power for most special details dealing with the response to criminal activity within the city, as well as major events which take part within the city throughout the year such as The Cherry Blossom Festival and the Pan African Festival in addition to many others. The Patrol division also enforces laws of the city, state and country and sees those cases through by appearing and attending all court appearances pertaining to those cases.

The Law Enforcement/Patrol is divided into four precincts commanded by two majors.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items.

Position Salary Position Salary Majors (2) $65,021 Captains (4) $56,410 Lieutenants (5) $46,051 Sergeants (29) $37,128-40,995 Privates (150) $30-264-35,090 Detective Sec. (2) $24,492.24

Goal Statement

To efficiently provide quality police service to our community by promoting a safe environment through a police-citizen partnership, with an emphasis on mutual trust, integrity, fairness, and professionalism.

58 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Police-Patrol

Salaries and Benefits Full Time $6,457,048 $5,747,299 $6,372,405 $6,000,457 $6,497,000 Over Time $62,660 $60,000 $60,000 $26,000 $40,000 U S Marshall ($4,245) $0 $0 $13,000 $10,000 Clothing $8,800 $9,680 $9,680 $10,450 $9,700 Benefits $488,215 $468,562 $764,829 $674,649 $1,436,605 Health Costs $1,185,406 $1,102,575 $1,102,575 $1,059,360 $1,429,167 Workers Comp $0 $0 $0 $0 $304,200 Total $8,197,884 $7,388,116 $8,309,489 $7,783,916 $9,726,672

Operating Expenses Uniforms $63,362 $80,835 $80,835 $97,543 $88,800 Travel $5,878 $9,600 $9,600 $10,067 $9,600 Contractual $67,552 $75,880 $75,880 $88,321 $74,300 Dues $0 $450 $450 $0 $600 Medical $1,207 $2,000 $2,000 $764 $2,000 Equipment $0 $4,914 $4,914 $187 $5,100 Total $137,999 $173,679 $173,679 $196,882 $180,400

Total Patrol $8,335,882 $7,561,795 $8,483,168 $7,980,797 $9,907,072

Performance Measures 2009 2010 2011 2012 Number of Robberies 358 273 186 277 Number of Aggravated Assaults 331 366 262 326 Number of auto thefts 629 630 583 614 Number of Miles Logged 1,332,088 1,335,323 1,276,138 1,283,449 Average Miles per officer 4,368 4,378 4,184 4,208

General Fund Expenses

Management Services Management Services is comprised of Central Records, Accreditation, Crime Analysis, and Animal Control.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Position Salary Executive Director $52,458 Sergeant (3) $37,128 Lead Central Records Clerk $25,626 Records Clerk $22,651 Office Clerks (3) $22,651 Crime Analyst $38,043 Private $30,264

Goal Statement

It is the ongoing goal of the Management Services Division to provide the best possible support to the sworn officers of the Police Department. This support includes the ability to access pertinent data, accuracy and timeliness of dispatch information, statistical data for multiple purposes and the ongoing review of the Department’s Accreditation standing.

60 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Police-Management Services

Salaries and Benefits Full Time $320,868 $399,254 $399,254 $300,046 $444,000 Over Time $409 $0 $0 $0 $1,500 Clothing $0 $0 $0 $1,100 $0 Benefits $30,875 $38,195 $46,315 $32,329 $101,296 Health Costs $75,168 $84,350 $84,350 $55,208 $50,000 Workers Comp $0 $0 $0 $0 $22,200 Total $427,321 $521,799 $529,919 $388,683 $618,996

Operating Expenses Uniforms $1,086 $2,200 $2,200 $2,750 $2,200 Travel $0 $1,010 $1,010 $310 $6,800 Contractual $8,350 $19,405 $19,405 $18,456 $27,100 Dues $0 $0 $0 $0 $200 Equipment $0 $1,970 $1,970 $2,266 $800 Total $9,436 $24,585 $24,585 $23,781 $37,100

Total Mgmt. Services $436,758 $546,384 $554,504 $412,465 $656,096

Performance Measures 2009 2010 2011 2012 Number of Records Retained 79,162 75,715 85,860 80,245 Number of records purchased 13,614 11,237 11,535 12,128 Number of CALEA Standards 468 421 444 468 percent compliant with CALEA 100% 90% 95% 100% Actively in Compliance** ** Out of 468 Standards

General Fund Expense

Animal Control

This department is responsible County wide for the enforcement of animal control ordinances, providing a shelter facility, and educating the public in the humane treatment of all animals and fowl. Bibb County pays a per animal cost for those animals that are picked up or brought in from the unincorporated area of Bibb County.

Budget Highlight: Animal control expenses reflect the increased expenses associated with taking over Animal Control responsibilities countywide. This department will be a Bibb County department as of July 1, 2012 in accordance with the 2011 Service Delivery Strategy.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Position Salary Director $44,366 Sr. Animal Control Officer $25,002 Animal Control Officer $23,795 Office Assistant II $27,602 Office Clerk $22,360

Goal Statement

It is the ongoing goal of Animal Control to properly enforce both State and Local Animal Laws and to partner with other organizations to arrange for the permanent placement of as many animals as possible

62 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Macon Police Department Police-Animal Control

Salaries and Benefits Full Time $189,547 $222,288 $222,288 $192,174 $240,021 Over Time $4,686 $5,000 $5,000 $7,592 $5,000 Benefits $19,726 $24,206 $24,206 $20,129 $57,124 Health Costs $46,250 $60,250 $60,250 $40,026 $50,000 Workers Comp $0 $0 $0 $0 $15,600 Total $260,210 $311,744 $311,744 $259,921 $367,745

Operating Expenses Op. Supplies $19,294 $32,845 $32,845 $18,297 $33,000 Clothing $960 $2,722 $2,722 $3,403 $2,600 Fuel $0 $32,233 $32,233 $9,378 $28,000 Vehicle Parts $0 $19,366 $19,366 $4,258 $9,000 Vehicle Labor $0 $8,384 $8,384 $5,482 $9,400 Chemicals $9,494 $19,285 $19,285 $7,610 $22,500 Prof. Services $36,000 $36,000 $36,000 $45,000 $36,000 Travel $1,223 $2,030 $2,030 $188 $0 Telephone $0 $2,731 $2,731 $4,926 $4,200 Electricity $0 $10,000 $10,000 $8,855 $12,000 Maintenance $1,011 $11,543 $11,543 $4,741 $7,800 Contractual $8,168 $8,002 $8,002 $4,100 $8,800 Dues $444 $494 $494 $500 $900 Other Utilities $0 $26,437 $26,437 $12,362 $15,600 Equipment $0 $4,928 $4,928 $3,943 $14,900 Total $76,592 $217,000 $217,000 $133,043 $204,700

Total Animal $336,802 $528,744 $528,744 $392,964 $572,445

Total Police $16,541,638 $16,427,806 $17,558,189 $16,193,563 $20,425,534

Performance Measures 2009 2010 2011 2012 Number of Adoptions 225 190 237 217 Number of Impounded animals 2,222 1,465 1,786 1,824 Number of Turned in animals 3,370 2,328 2,666 2,788

General Fund Expenses

Fire Department The Macon-Bibb Fire Department provides fire service for both the City of Macon and Bibb County. With 19 Fire stations, the department covers just over 266 square miles. The Department has an ISO Class 1 rating, meaning it provides the best protection on a standardized scale. Only 45 other departments in the county hold this distinction. The Fire Department is comprised of four divisions: Administrative, Suppression, Training, and Fire Prevention.

Administrative The Division is made up of the Fire Chief and the deputy fire chief and several administrative staff. Providing leadership and setting priorities for the department is a main focus for this division. The Administrative function also provides support for the department through payroll, all purchasing, and other organizational matters.

Suppression The division is made up of three districts that are staffed in two shifts. In 2010, the suppression division answered 17538 emergency fire calls. The division is divided into several companies and specialized units.  19 Engine companies- traditional pumper trucks equipped with hoses and rescue and EMS equipment.  7 Aerial Ladder Truck Companies- these trucks are equipped like traditional pumpers, but have ladders for reach to higher elevations to extend water streams.  Hazard Response- All engine companies serve as hazard response. They are often first responders and provide basic life support in medical emergencies and traumatic incidents. All engines are staffed with Emergency Medical Technicians (EMT). Hazard response also provides extrications and other rescues from other accidents.  Aircraft Rescue Protection- two stations specially staffed with Airport Rescue Firefighter Quick Response Unit.  Special Operations o Hazardous Mitigation Team- Responds to all hazardous spills, accidents etc. o Confined Space Rescue- specialized rescue from tanks, underground pits, etc. o Water rescue- rescue and recovery from swift water, impoundments etc. Assist law enforcement investigations. The Department has over 50 divers. o Georgia Search and Rescue Team- One of three teams in Georgia- primary response to weapons of mass destructions. Training The training division is responsible for training new personnel and continuing education for line personnel. This includes  14 weeks of training for new personnel, with over 600 hours of training  Incumbent firefighters must undergo 240 hours of training annually  EMT certification and recertification The department also operates the training complex on Tinker Drive. They maintain classrooms, the lake for testing pumps and diver training, the burn building, burn pits, driver training courses, and confined space and other simulators.

The training division is also responsible for investigations. Investigation personnel take on the duty of investigating all fires and suspected arson cases. In 2009, the division conducted 454 Arson investigations that resulted in 71 Arson cases and 19 arrests.

Prevention The prevention bureau is charged with enforcing all code that relate to fire safety. In accordance with the Southern Building Code Congress International, local codes, and the rules and regulations of the Georgia Safety fire Commissioner, the division inspects all businesses once a year enforcing all codes and regulations. Some of the responsibilities of the prevention division include:  Setting occupant loads  Making voluntary home inspections at request,  Helping with fire evacuation drills in schools, hospitals etc.  Issuing permits for fireworks  Working with architects regarding building construction and water supply

The prevention division is also responsible for education. The Department plays an active role in educating the community about fire safety. This is completed in several ways:  Level 6 program- sixth graders get in-school training on fire safety  Fire Safety for the elderly  Fire Safety House- this is a 28 foot RV that is designed for fire safety training  Door to Door programs- thousands of smoke detectors are given away free of charge and at no expense to tax payers.

The Fire Department prides itself on being a contributor to the community in several ways.  Providing classes in CPR to the general public (in conjunction with American Red Cross and American heart Association).  Providing free blood pressure screenings at all 19 fire stations. (in partnership with American Red Cross and American heart Association).  Providing free blood glucose screenings at all 19 stations. (in conjunction with Medical Center of Central Georgia and Diabetes Healthways).  In 2009, they raised over $200,000 for charitable causes.

General Fund Expenses

Fire The Fire Department is responsible for the protection of life and property from fire and other peril. The Macon-Bibb Fire Department is a Class One Fire Department. It is the only Class One in Georgia.

Fire Administration The Administrative Division provides the clear and concise direction that our Fire Department will follow with respect to prudent strategic planning and conscientious fiscal management.

Budget highlight In preparation for the remaining Fire Promotions, professional services has money allocated in this line item to bring in outside assessors.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Position Salary Chief of Fire $105,161 Asst Chief of Fire $73,727 Admin. Services Coord. $34,911 Administrative Asst (2) $30,589 Office Clerk $22,360 Custodian $22,360 Office Assistant II $23,886

Goal Statement

To provide efficient and effective departmental services to our “customers” who are the citizens of Macon and Bibb County. We are committed to working with Local, State and Federal agencies to provide “First Class” protection.

66 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Fire Department Administration

Salaries and Benefits Full Time $279,289 $325,090 $325,090 $298,405 $344,987 Benefits $22,461 $28,168 $36,590 $31,173 $77,346 Health Costs $34,695 $48,200 $48,200 $48,307 $35,000 Workers Comp $0 $0 $0 $0 $12,700 Total $336,445 $401,458 $409,880 $377,885 $470,033

Operating Expenses Op. Supplies $2,568 $3,085 $3,085 $3,074 $3,000 Maint. Supplies $443 $500 $500 $116 $500 Clothing $595 $600 $600 $75 $600 Fuel $3,362 $4,517 $4,517 $3,226 $5,900 Vehicle Parts $370 $1,800 $1,800 $565 $900 Vehicle Labor $0 $0 $0 $0 $900 Prof. Services $0 $55,170 $55,170 $35,000 $40,000 Travel $2,419 $2,290 $2,290 $2,000 $2,800 Printing $542 $775 $775 $396 $900 Telephone $1,855 $2,226 $2,226 $1,851 $2,300 Maintenance $649 $0 $0 $0 $0 Contractual $2,075 $2,580 $2,580 $2,479 $2,600 Dues $956 $1,125 $1,125 $489 $1,200 Equipment $0 $0 $0 $0 $300 Bldg. Improv $0 $0 $0 $0 $1,700 Total $15,833 $74,668 $74,668 $49,271 $63,600

Total Adm. $352,278 $476,126 $484,548 $427,156 $533,633

Macon-Bibb Firefighters battle the blaze as Historic Atlantic Cotton Mill goes up in flames Spring 2011

General Fund Expense

Firefighting

This division is the core of the department and is responsible for the protection of life and property from fire and other peril.

Budget Highlights: Fuel and vehicle repair dominate this division as the fire fighting division is vehicle dependent. Contractual services will also increase due to improved connectivity to the fire stations. Machinery and Equipment reflects the purchase of 45 units of turnout gear and 16 self contained breathing units. These costs were previously allocated in capital but are now reclassified to machinery and equipment. 2010 and 2011 reflects an unusual amount of vacancies in personnel; however 2012 reflects a near full compliment. The budget reflects an additional evaluation test for fire personnel in 2012.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Battalion Chief (3) $65,020 Captains (27) $56,409 Lieutenants (32) $46,051 Sergeants (61) $37,129-40,954 Privates (259) $30,265-37,244

Goal Statement

Protect the life and property from fire and peril.

68 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Fire Department Firefighting

Salaries and Benefits Full Time $10,495,696 $11,139,800 $11,139,800 $10,493,219 $11,889,424 FLSA OT $1,501,885 $1,684,211 $1,684,211 $1,474,327 $1,750,000 Over Time $36,294 $20,000 $20,000 $66,679 $37,000 Benefits $907,593 $1,016,564 $1,683,576 $1,263,319 $2,992,303 Health Costs $2,133,739 $2,301,550 $2,301,550 $2,177,326 $3,084,048 Workers Comp $0 $0 $0 $0 $605,100 Total $15,075,208 $16,162,125 $16,829,137 $15,474,870 $20,357,875

Operating Expenses Op. Supplies $34,677 $31,661 $31,661 $11,978 $32,000 Maint. Supplies $37,593 $49,900 $49,900 $29,541 $57,000 Clothing $122,140 $141,100 $141,100 $145,049 $142,000 Fuel $164,712 $160,000 $160,000 $137,496 $200,000 Vehicle Parts $205,663 $199,215 $199,215 $164,819 $209,500 Vehicle Labor $249,288 $230,515 $230,515 $236,411 $270,000 Small tools $6,426 $0 $0 $0 $6,400 Chemicals $5,901 $8,490 $8,490 $6,521 $9,000 Cleaning Supp $34,005 $32,766 $32,766 $22,920 $32,000 Fire Ext Supp $799 $1,052 $1,052 $945 $800 Travel $2,318 $9,911 $9,911 $6,717 $10,000 Printing $3,523 $3,900 $3,900 $3,810 $3,900 Telephone $14,125 $16,290 $16,290 $13,506 $16,300 Electricity $106,647 $115,144 $115,144 $95,672 $105,000 Maintenance $4,683 $9,625 $9,625 $5,422 $9,500 Contractual $8,522 $20,048 $20,048 $22,064 $34,800 Dues $211 $450 $450 $488 $500 Other Utilities $86,737 $86,760 $86,760 $85,776 $88,000 Laundry $1,130 $3,000 $3,000 $593 $4,000 Equipment $21,752 $63,397 $63,397 $46,125 $210,000 Bldg.- Interior $10,108 $6,000 $6,000 $2,495 $19,300 Bldg. -Exterior $5,279 $10,451 $10,451 $1,645 $14,800 Total $1,126,240 $1,199,675 $1,199,675 $1,039,992 $1,474,800

Total Fire Fight $16,201,448 $17,361,800 $18,028,812 $16,514,861 $21,832,675

Performance Measures 2009 2010 2011 2012 Answered Emergency Fire Calls 14,450 17,538 17,654 16,900 Average Response time 4.56 4.33 4.46 4.20

General Fund Expense

Fire Prevention Fire prevention is responsible for inspecting buildings, homes and flammable liquids and ensuring that buildings are in compliance with the fire codes. This division also conducts fire safety programs as well as Junior Fire Marshall programs within the school system.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Fire Inspectors (5) 46,228 Lieutenant 46,228 Safety Coord. 56,626 Captain 56,626 Director 65,270

Goal Statement

To minimize loss of life and property through business/home inspections and fire safety practices and education in the area of fire prevention.

70 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Fire Department Fire Prevention

Salaries and Benefits Full Time $360,386 $381,130 $381,130 $345,140 $455,900 Benefits $26,660 $29,328 $49,223 $41,004 $99,851 Health Costs $63,604 $54,225 $54,225 $49,687 $65,000 Workers Comp $0 $0 $0 $0 $14,300 Total $450,651 $464,683 $484,578 $435,831 $635,051

Operating Expenses Op. Supplies $3,106 $2,150 $2,150 $654 $2,200 Maint. Supplies $447 $1,200 $1,200 $775 $600 Clothing $2,671 $2,700 $2,700 $801 $2,700 Fuel $17,301 $18,129 $18,129 $15,329 $21,000 Vehicle Parts $1,087 $4,500 $4,500 $4,457 $4,500 Vehicle Labor $677 $2,457 $2,457 $38 $2,500 Small tools $213 $506 $506 $0 $600 Cleaning Supp $428 $450 $450 $0 $500 Travel $848 $2,372 $2,372 $735 $1,400 Printing $2,891 $4,420 $4,420 $2,726 $3,800 Telephone $1,453 $1,548 $1,548 $1,361 $1,400 Maintenance $448 $0 $0 $0 $0 Contractual $3,061 $3,510 $3,510 $3,978 $3,500 Dues $225 $875 $875 $419 $900 Jr. Fire Marsh. $5,974 $10,054 $10,054 $1,212 $9,700 Equipment $0 $0 $0 $0 $200 Bldg. Improv Interior $0 $0 $0 $0 $1,800 Bldg. Improv Exterior $0 $0 $0 $0 $500 Total $40,830 $54,871 $54,871 $0 $57,800

Total Fire Prev. $491,481 $519,554 $539,449 $435,831 $692,851

Performance Measures 2009 2010 2011 2012 Students trained 1750 1465 1200 1,220 Smoke Detectors Installed 469 450 379 400 Inspections made 5511 4898 2212 3,000 Safety Prgrams presented 227 252 154 200

General Fund Expense

Fire Training This division is responsible for investigating all arsons and suspected arsons that occur in the City and County. They are also responsible for maintain the training records for the entire department.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Captain (2) $56,626 Lieutenant $46,228 Sergeants $37,270

Goal Statement

To Continuously improve skill level of the departments personnel.

72 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Fire Department Fire Training

Salaries and Benefits Full Time $259,889 $227,822 $238,293 $164,885 $262,000 Part Time $7,514 $0 $0 $0 $0 Overtime $2,863 $4,000 $4,000 $2,634 $4,000 Benefits $20,533 $16,590 $28,482 $18,146 $58,245 Health Costs $40,475 $30,125 $30,125 $27,055 $41,000 Workers Comp $0 $0 $0 $0 $7,900 Total $331,275 $278,537 $300,900 $212,720 $373,145

Operating Expenses Op. Supplies $3,536 $2,673 $2,673 $2,424 $2,000 Maintenance $1,343 $5,000 $5,000 $470 $5,500 Clothing $1,777 $1,800 $1,800 $597 $1,800 Fuel $11,927 $9,314 $9,314 $8,260 $11,000 Vehicle Parts $5,626 $7,300 $7,300 $2,476 $7,300 Vehicle Labor $1,068 $1,600 $1,600 $301 $2,400 Small Tool $370 $500 $500 $0 $400 Travel $959 $5,030 $5,030 $2,219 $5,600 Printing $2,351 $1,875 $1,875 $1,560 $3,200 Telephone $1,453 $1,624 $1,624 $1,322 $1,600 Electricity $7,600 $8,120 $8,120 $6,823 $8,300 Contractual $3,669 $5,304 $5,304 $5,897 $5,300 Dues $137 $125 $125 $0 $100 Other Utilities $5,147 $2,352 $2,352 $4,060 $5,000 Equipment $17,978 $3,500 $3,500 $1,100 $3,600 Bldg. Imp. Int $406 $3,775 $3,775 $544 $1,300 Bldg Imp. Ext $4,411 $4,075 $4,075 $565 $2,900 Total $69,756 $63,967 $63,967 $38,618 $67,300

Total Fire Train. $401,031 $342,504 $364,867 $251,337 $440,445

Total Fire Dept $17,446,238 $18,699,984 $19,417,677 $17,629,186 $23,499,604

General Fund Expense

Inspection and Fees

This department is responsible for the administration of the Macon/Bibb County Construction Code Program. This department also issues and maintains construction permits, reviews building plans, specifications and construction documents for compliance, as well as performing field investigations and inspections for code compliance. This is a shared department with Bibb county.

Budget highlights: This area is anticipated to be transferred to Bibb County July 1, 2012 in accordance with the Service Delivery Strategy.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items.

Position Salary Position Salary Director of Insp. & Fees $69,071.04 Asst Dir Of Insp & Fees $53,974.80 Codes Insp Manager $50,112.00 Office Assistant I $22,738.32 Permit Specialist II (2) $25,097.76 Plumbing Insp I $32,948.64 Plumbing Insp. III $35,475.12 Admin. Services Manager $36,212.80 Abatement Officer I $33,762.96 Bldg Abatement Supv $42,156.72 Mechanical Insp III (2) $35,475.12 Building Insp. III (3) $35,475.12 Chief Electrical Insp $37,270.80 Chief Bldg Plans Examiner $39,150.00

Goal Statement

To ensure public safety, health, and general welfare of citizens within its jurisdiction.

74 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Inspection & Fees

Salary and Benefits Full Time $642,582 $704,242 $704,242 $664,937 $677,400 Benefits $65,873 $75,002 $75,002 $68,691 $156,205 Health Costs $115,647 $114,475 $114,475 $106,966 $113,800 Workers Comp $0 $0 $0 $0 $30,000 Total $824,103 $893,719 $893,719 $840,594 $977,405

Operating Expenses Op.Supplies $3,226 $3,528 $3,528 $3,609 $4,300 Clothing $2,070 $2,433 $2,433 $2,783 $2,900 Fuel $14,602 $17,000 $17,000 $15,977 $22,300 Vehicle Parts $3,127 $9,064 $9,064 $6,787 $9,500 Vehicle Labor $4,488 $8,568 $8,568 $3,405 $6,500 Travel $7,685 $9,988 $9,988 $8,700 $8,700 Advertising $0 $150 $150 $0 $200 Printing $2,607 $5,373 $5,373 $1,171 $2,700 Telephone $4,299 $6,147 $6,147 $4,061 $4,600 Contractual $6,382 $7,168 $7,168 $8,729 $7,800 Dues $1,052 $1,210 $1,210 $1,071 $1,200 Rent Expense $75,600 $75,600 $75,600 $75,600 $75,600 Equipment $0 $1,989 $1,989 $0 $0 Total $125,137 $148,218 $148,218 $131,893 $146,300

Total Insp & Fees $949,240 $1,041,937 $1,041,937 $972,487 $1,123,705

Performance Measures 2009 2010 2011 2012 Number of inspections completed 18,723 20,500 17,280 17,500 Plan reviews completed 2,168 1,840 1,872 2,200 Cert. of Occupancy letters issued 481 422 258 400 Number of Building Permits issued 3,231 3,922 3,133 3,200

General Fund Expense

Emergency Management Emergency Management is responsible for immediate response in all City and County Emergencies. The four person staff is supplemented with a trained team of volunteers. The City and County share the cost of this department equally. The mission of the Emergency Management Agency is to save lives, protect property and restore essential services and facilities in time of emergencies or disasters.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items.

Position Salary Director-Emergency Mgmt 70,804.08 Deputy Director Emer Mgmt 46,541.52 Operations & Technical Officer 39,150.00 Administrative Assistant 30,589.20

Goal Statement

The goal of the Macon-Bibb County Emergency Management Agency is to provide a comprehensive and aggressive all-hazards approach to homeland security initiatives, mitigation, preparedness, response, recovery and special events in order to protect life and property and prevent and/or reduce negative impacts of terrorism and natural disasters in Bibb County.

76 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Emergency Management

Salary and Benefits Full Time $162,266 $170,402 $170,402 $162,900 $187,100 Over Time $0 $1,200 $1,200 $0 $1,200 Part Time $1,645 $3,000 $3,000 $3,379 $3,000 Benefits $16,465 $18,567 $18,567 $16,281 $44,228 Health Costs $23,125 $24,100 $24,100 $9,661 $5,000 Workers Comp $0 $0 $0 $0 $6,400 Total $203,500 $217,269 $217,269 $192,221 $246,928

Operating Expenses Op. Supplies $3,528 $2,445 $2,445 $2,691 $4,000 Maint. Supplies $1,809 $2,000 $2,000 $2,281 $2,000 Clothing $1,380 $2,000 $2,000 $2,370 $2,000 Fuel $3,924 $7,000 $7,000 $2,577 $6,500 Vehicle Parts $1,491 $2,100 $2,100 $814 $2,100 Vehicle Labor $2,270 $2,400 $2,400 $1,368 $2,400 Small Tools $806 $0 $0 $0 $0 Travel $2,408 $4,760 $4,760 $4,809 $4,800 Printing $45 $200 $200 $23 $200 Telephone $3,349 $2,640 $2,640 $2,694 $2,700 Electricity $18,516 $14,916 $14,916 $16,826 $15,000 Maintenance $1,338 $2,200 $2,200 $2,285 $2,200 Contractual $16,938 $21,276 $25,276 $27,047 $21,300 Dues $766 $1,260 $1,260 $980 $1,600 Miscellaneous $2,854 $1,700 $2,700 $2,303 $1,700 Equipment $5,445 $7,900 $13,900 $13,442 $4,700 Total $66,867 $74,797 $85,797 $82,512 $73,200

Total Emerg.Mgt $270,367 $292,066 $303,066 $274,733 $320,128

EMA-Citizen Corp Grant Total $6,059 $0 $0 $0 $0 EMA-Citizen Corp Grant FY 08 Total $17,856 $0 $0 $0 $0

Total Emerg.Mgt $294,282 $292,066 $303,066 $274,733 $320,128

Performance Measures 2009 2010 2011 2012 Review/Udate Emergency Op Plans 36 50 27 40 Number of Staff trained on NIMS 90 95 98 100

General Fund Expense

Engineering This Department is responsible for overseeing storm water drainage projects, maintaining maps of the City right-of-ways. The Engineering department also plans, reviews and approves proposed civil engineering projects involving the City of Macon. This department works closely with all City Departments to insure that their engineering and surveying needs are meet

Budget Highlights: Engineering is expected to be transferred to the County July 1, 2012 as a result of the pending service delivery agreement.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items.

Position Salary Position Salary Engineering Manager $69,071.04 Engineer III $51,364.80 Engineer II $46,541.52 Surveyor $35,475.12 CAD/Gis Suprv $39,150.00 Surveyor $37,270.80 CAD Operator $32,948.64 Admin. Serv Coord. $34,598.16 Suprv Helper-Rods $26,371.44 Technical Assist $27,707.76

Goal Statement

To provide efficient, accurate engineering and surveying services to the City of Macon. The Department will continue to act as liaison to Department of Transportation, Department of Natural Resources and all planning agencies on projects involving the City of Macon.

78 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Engineering

Salary and Benefits Full Time $413,121 $385,215 $391,405 $388,310 $400,500 Benefits $41,647 $41,025 $41,025 $38,169 $92,358 Health Costs $75,167 $60,250 $60,250 $62,109 $55,000 Workers Comp $0 $0 $0 $0 $15,900 Total $529,935 $486,490 $492,680 $488,588 $563,758

Operating Expenses Op Supplies $3,098 $3,349 $3,349 $2,331 $3,200 Fuel $7,190 $7,200 $7,200 $5,739 $9,000 Vehicle Parts $1,268 $2,400 $2,400 $1,343 $3,000 Vehicle Labor $674 $2,400 $2,400 $1,474 $3,000 Travel $214 $1,450 $1,450 $25 $800 Printing $302 $501 $501 $95 $300 Telephone $2,875 $3,540 $3,540 $2,819 $3,500 Electricity $191 $240 $240 $163 $300 Maintenance $0 $300 $300 $375 $600 Contractual $5,413 $13,576 $313,576 $310,620 $43,600 Dues $0 $280 $280 $325 $200 Equipment $923 $1,000 $1,000 $1,129 $800 Total $22,148 $36,236 $336,236 $326,438 $68,300

Total Engineer $552,083 $522,726 $828,916 $815,026 $632,058

Performance Measures 2009 2010 2011 2012 Number of Plans Reviewed 145 250 38 50 Number of Permits issued 962 745 997 900 Responses to Utilities Protection 7,792 6,907 5,575 6,000 Center

General Fund Expense

Traffic Engineering Traffic Engineering is responsible for the design and placement of all traffic control devices, establishment of traffic and parking regulations, operational design of street and highway projects, review of all proposed development plans and participation in all transportation activities.

Budget Highlight This department is expected to be transferred to the County July 1, 2012 as a result of the pending service delivery agreement.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items.

Position Salary City Traffic Engineer $62,911.44 Asst-City Traffic Engineer $52,408.80 Traffic Engineering Tech $35,475.12 Office Assistant III $30,589.20

Goal Statement

The goal of the Traffic Engineering Division is to maximize the safety and efficiency of traffic movement throughout Macon and Bibb County.

80 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Traffic Engineering

Salaries and Benefits Full Time $175,867 $179,902 $179,902 $178,440 $181,400 Benefits $18,517 $19,160 $19,160 $17,780 $41,951 Health Costs $23,130 $24,100 $24,100 $27,604 $20,000 Workers Comp $0 $0 $0 $0 $6,400 Total $217,514 $223,162 $223,162 $223,824 $249,751

Operating Expenses Op Supplies $647 $1,035 $1,035 $448 $1,100 Fuel $775 $1,200 $1,200 $818 $1,600 Vehicle Parts $708 $500 $500 $179 $500 Vehicle Labor $505 $500 $500 $576 $500 Travel $0 $1,300 $1,300 $0 $1,500 Telephone $9,593 $9,500 $9,500 $6,601 $9,500 Electricity $36,698 $34,680 $34,680 $33,348 $34,700 Maintenance $497 $500 $500 $51 $500 Contractual $2,883 $3,248 $3,248 $2,640 $3,300 Dues $126 $250 $250 $135 $300 Other Utilities $1,885 $2,640 $2,640 $2,358 $2,700 Equipment $2,097 $1,900 $1,900 $1,410 $1,900 Total $56,415 $57,253 $57,253 $48,564 $58,100

Total Traffic Eng $273,929 $280,415 $280,415 $272,388 $307,851

Performance Measures 2009 2010 2011 2012 Traffic signals reviewed for timing 36 50 27 40 Requests investigated 90 95 98 100 Number of traffic engineering studies 5 3 6 5 (Speed, Stop Signs, etc)

General Fund Expense

Public Works Administration The Administrative division of Public Works oversees the general operations of all functions within the Public Works Department as well as the Solid Waste Enterprise Fund.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Position Salary Director Of Public Works $74,395.44 Administrative Assistant $30,589.20 Office Assistant I $23,907.60 Dispatcher (2) $22,738.32 Warehouse Clerk $22,360 Administrative Serv. Manager $36,212.92

Goal Statement

To provide all information pertinent to the daily operations of the department and to oversee with general supervision, all budgetary functions as required,

82 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Public Works Administration

Salaries and Benefits Full Time $241,918 $227,780 $227,780 $214,731 $227,100 OT $757 $1,000 $1,000 $233 $1,000 Benefits $25,056 $24,365 $24,365 $20,895 $52,849 Health Costs $52,041 $42,175 $42,175 $43,476 $21,000 Workers Comp $0 $0 $0 $0 $11,100 Total $319,771 $295,320 $295,320 $279,336 $313,049

Operating Expenses Op.Supplies $3,064 $3,019 $3,019 $840 $3,000 Maint. Supp. $970 $1,000 $1,000 $860 $1,000 Clothing $903 $158 $158 $209 $200 Fuel $2,252 $2,200 $2,200 $1,419 $2,000 Vehicle Parts $1,237 $1,325 $1,325 $1,314 $1,300 Vehicle Labor $561 $1,125 $1,125 $1,035 $1,100 Cleaning $1,405 $1,500 $1,500 $1,834 $2,000 Travel $2,609 $2,045 $2,045 $1,758 $1,000 Printing $435 $800 $800 $0 $700 Telephone $6,244 $4,568 $4,568 $5,298 $4,600 Electricity $23,680 $24,570 $24,570 $22,329 $25,000 Maintenance $646 $845 $845 $588 $800 Contractual $7,493 $8,176 $8,176 $7,219 $8,900 Dues $241 $810 $810 $1,038 $800 Other Utilities $16,402 $20,000 $20,000 $14,816 $20,000 Special Awards $300 $1,000 $1,000 $0 $1,000 Machinery $0 $0 $0 $0 $3,500 Building Improv $0 $0 $0 $0 $1,600 Total $68,441 $73,141 $73,141 $60,558 $78,500

Total Adm. $388,213 $368,461 $368,461 $339,894 $391,549

Removing Tree Debris Total $34,665 $0 $0 $0 $0

Performance Measures 2009 2010 2011 $2,012 Number of Dept wide mtgs 4 6 Number of Requests Received 3,333 $3,000

General Fund Expense

Public Works Street Cleaning Street Cleaning is a subdivision of the grounds division that specializes in maintaining right-of- ways which consists of street sweeping, limb and tree removal, drainage easement cleaning, litter control and maintenance of rights-of-way and interstate highways. This part of Public Works is supplemented by prison crews.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Supervisor $32,948 Crew Leader $26,371.44-29,106.72 Heavy Equip Operator $29,106.72 Light Equip Operator(2) $23,886.72 Service Worker (12) $22,360--23,886 Maintenance Worker (3) $22,360

Goal Statement

To provide for the removal of debris, trees, limbs, from all City streets and right-of-ways in an efficient manner to make the City of Macon is seen in a positive light.

84 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Public Works Street Cleaning

Salaries and Benefits Full Time $523,980 $515,819 $549,800 $566,300 $526,400 Overtime $18,173 $8,240 $8,240 $2,733 $14,000 Benefits $55,091 $55,812 $55,812 $51,035 $124,628 Health Costs $173,470 $138,575 $138,575 $128,000 $72,000 Workers Comp $0 $0 $0 $0 $36,400 Total $770,715 $718,446 $752,427 $748,068 $773,428

Operating Expenses Op. Supplies $9,190 $15,000 $15,000 $6,425 $10,000 Clothing $10,150 $3,370 $3,370 $749 $3,800 Fuel $29,980 $35,453 $35,453 $33,537 $44,100 Vehicle Parts $27,400 $23,540 $23,540 $27,747 $24,000 Vehicle Labor $32,717 $34,200 $34,200 $32,754 $34,200 Small Tools $2,375 $3,069 $3,069 $816 $3,100 Agricultural Sup $1,574 $4,476 $4,476 $1,289 $3,500 Travel $934 $1,000 $1,000 $0 $1,000 Contractual $156,354 $166,662 $166,662 $164,749 $168,500 Equipment $4,496 $3,885 $3,885 $3,424 $4,100 Total $275,170 $290,655 $290,655 $271,492 $296,300

Total St Cleaning $1,045,885 $1,009,101 $1,043,082 $1,019,560 $1,069,728

Performance Measures 2009 2010 2011 2012 Number of of reqs recv/comp n/a n/a 1650 1728 Number of miles of ROW maintained 420 525 550 550 Number of cycles comp by st sweeper n/a n/a 1 per day x 4 days per week Tons of sweeping debris removed n/a n/a 458 500

General Fund Expense

Public Works Street Maintenance Street Maintenance is responsible for all paving repairs, potholes repairs; maintenance of unpaved alleys and streets; hauling of dirt, concrete, rock and asphalt to job sites. As time permits, this function will provide labor to repair sidewalks with property owner providing materials.

Because this subdivision is highly dependent on vehicles to conduct business, the cost of fuel and parts and labor make up a substantial part of the expenses.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Positions Salary Positions Salary Asst Dir of St & Grounds $59,027.76 Supervisor-Streets $38,210.40 Crew Leader $32,238.72 Light Equip Op. (2) $23,886.72 Maintenance Worker (2) $22,738.32 Service Worker $22,360 -25,724.16 Heavy Equip Op. (8) $26,371.44- 27,039.60

Goal Statement

To provide a safe and easy access to all thoroughfares within the City limits, both paved and unpaved.

86 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Public Works Street Maintenance

Salaries and Benefits Full Time $591,802 $602,680 $602,680 $566,123 $637,700 Overtime $21,119 $20,000 $20,000 $19,400 $20,000 Benefits $63,387 $66,315 $66,315 $55,153 $151,611 Health Costs $167,691 $138,575 $138,575 $132,466 $222,700 Workers Comp $0 $0 $0 $0 $36,000 Total $843,999 $827,570 $827,570 $773,142 $1,068,011

Operating Expenses Op. Supplies $13,289 $14,867 $14,867 $14,900 $15,400 St. Repair Supplies $76,587 $76,002 $76,002 $31,063 $76,000 Clothing $6,011 $2,637 $2,637 $258 $3,800 Fuel $114,261 $120,000 $120,000 $84,699 $120,000 Vehicle Parts $108,369 $130,000 $130,000 $94,123 $125,000 Vehicle Labor $111,388 $130,000 $130,000 $100,928 $115,000 Small Tools $3,061 $3,835 $3,835 $4,194 $4,100 Travel $301 $880 $880 $943 $1,000 Contractual $0 $6,165 $6,165 $5,932 $9,800 Equipment $7,422 $7,055 $7,055 $6,922 $9,200 $440,688 $491,441 $491,441 $343,962 $479,300

Total St. Maint. $1,284,687 $1,319,011 $1,319,011 $1,117,104 $1,547,311

Perfromance Measures 2009 2010 2011 2012 Number of reqs recv/comp n/a n/a 1578 1683 Number of potholes repaired n/a n/a 143 160

General Fund Expense

Public Works Storm Drainage This subdivision is responsible for cleaning and maintaining storm drainage systems.

This division is highly dependent on specialized equipment, sewer vacs. This equipment requires constant repair and maintenance which drives the vehicle costs up.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Crew Leader $26,371.44 Heavy Equipment Oper $26,270.40 Service Worker (3) $22,360 Maintenance Worker I (2) $22,360.60 Supervisor-Streets $32,948.64

Goal Statement

To provide an efficient storm drainage maintenance program.

88 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Public Works Storm Drainage

Salaries and Benefits Full Time $158,493 $158,584 $158,584 $157,000 $168,500 Overtime $2,279 $4,000 $4,000 $385 $4,000 Benefits $16,380 $17,315 $17,315 $14,736 $38,833 Health Costs $69,381 $42,175 $42,175 $38,646 $25,000 Workers Comp $0 $0 $0 $0 $11,100 Total $246,533 $222,074 $222,074 $210,767 $247,433

Operating Expenses Op. Supplies $3,750 $5,509 $5,509 $3,591 $5,600 Clothing $1,669 $1,905 $1,905 $50 $1,200 Fuel $17,753 $30,928 $30,928 $7,834 $21,400 Vehicle Parts $8,946 $30,225 $30,225 $11,864 $16,000 Vehicle Labor $6,032 $8,850 $8,850 $16,985 $16,000 Contractual $0 $2,054 $2,054 $1,906 $3,500 Equipment. $0 $3,250 $3,250 $3,747 $3,500 Total $38,149 $82,721 $82,721 $45,975 $67,200

Total Storm Dr. $284,682 $304,795 $304,795 $256,742 $314,633

Total Public Works $3,003,467 $3,001,368 $3,035,349 $2,733,300 $3,323,221

Perfromance Measures 2009 2010 2011 2012 Number of storm drains cleaned N/A N/A 359 350 Tons of debris removed from drains N/A N/A 102 100

General Fund Expense

Central Services Summary

Central Services is comprised of seven functions: general maintenance, electrical, hvac/plumbing, custodial, traffic signs and signals, and administrative. They are responsible for maintaining city owned and operated buildings and facilities. These buildings and facilities include two airports, nineteen recreational facilities, one golf course, one Senior Citizen’s Center, two cemeteries, fifty-six tennis courts, thirty-three ballfields, six swimming pools, City Hall, Willie C. Hill Annex, Central City Park, Police Precinct/Team/Offices, Central Services Building, Cherry Blossom Building, Public Works Buildings, as well as Vehicle Maintenance Building.

The Department also maintains over 376 traffic control devices for intersections which include signalized intersections, overhead flashers, reversible lane changers, school flashers, signs, markings, as well as street lighting.

Administrative The Administrative Function provides administrative support for all Functions such as; payroll, purchasing, inventory control, warehouse operations, fleet management, financial budgeting, records maintenance, as well as receive and dispatch service request which are recorded and maintained in a computerized workorder system.

Traffic Maintenance Operations The Signs & Markings Function is responsible for the installation, repair and maintenance of all city owned traffic control signs and markings in the City of Macon according to the standards set forth by the Manual On Uniform Traffic Control Devices (MUTCD), federal, state and local governing agencies. Below outlines their major responsibilities:  Install/replace/remove traffic control, informational, and guide signs and posts  Fabricate traffic control and general information signs  Complete sign inspections  Mark vehicles (city owned)  Perform maintenance on and maintain signs and markings equipment  Install/repair/eradicate traffic control pavement markings

The Traffic Signal Function is responsible for the maintenance and installation of all traffic control devices in the City of Macon. This Function also performs new installations and maintenance for Bibb County signal equipment. This function is responsible for one hundred and two (102) miles of fiber optic cable throughout the City of Macon. This fiber links over one hundred and thirty (130) traffic signal intersections. Below outlines their major responsibilities:

 Install/replaces traffic control devices  Performs preventative maintenance  Replace lamp outages, repair inoperable signals, etc.  Maintain/repair fiber optic cable and equipment

Custodial Function The Custodial Function is responsible for housekeeping and minor maintenance of most City owned and operated buildings. This Function is also responsible for preparing office space at Willie C. Hill Annex for new tenants as space becomes available. Below outlines their major responsibilities:

 Clean, dust, vacuum, mop etc., offices and buildings  Secure buildings  Set up for events  Monitor safety signs and fire extinguishers needed in buildings

General Maintenance The General Maintenance Function is responsible for new construction as well as repairs and renovations to city owned buildings and recreational facilities. Below outlines their major responsibilities:

 Repair/replace fencing and playground equipment  Repair/replace walls, floors, ceilings, windows, doors, awnings, etc. locks, hasps, hinges, doorknobs, door closures, etc.  Build specialty items such as; desks, cabinets, tables, and shelving  Build stairs/steps, ramps, bleachers, lifeguard stands, benches, etc.  Inspect and provide specifications and cost estimates for roofs, renovations, repairs, etc.  Complete preventative maintenance programs  Provide cost estimates for projects  Repair/remodel leased spaces throughout city buildings and facilities

Electrical Function The Electrical Function is responsible for the maintenance and installation of all electrical systems located in city owned and operated buildings and facilities. This Function is also responsible for all historical lights located in the Historic District and many roadway streetlights. Below outlines their major responsibilities:

 Install/replace new electrical systems, switches, receptacles, poles, wiring, lamps, fixtures, pumps, regulators, connectors, temporary services, panels, breakers, blown fuses, coaxial cable, light covers, etc.  Analyze electrical malfunctions and make necessary repairs; such as taxiway lighting, runway lighting, emergency beacon lights, vasi lights, etc.  Install/remove poles, bases, arms, light fixtures, lamps, etc for street lighting and ballfields.  Complete preventative maintenance programs on sirens, panic alarms, generators, etc.

HVAC/PLUBING Function

The HVAC Function is responsible for the installation and maintenance of all heating systems and air conditioning systems in City owned and operated buildings and facilities. Below outlines their major responsibilities:  Heating Systems: Gas fired, steam, hot water and electrical  Cooling Systems: Air conditioning units on all types and sizes from DX units to chilled water systems  Controls: Electric, pneumatic, hydronic and combination  Refrigeration: Air conditioning units, refrigerators, drinking fountains and ice machines  Ventilation: Bathroom fans, exhaust fans, vent hoods, makeup air, furnace vents, water heater vents, and air cleaning systems  Installation, maintenance, and operation of building automation systems in several major buildings for energy management and improving comfort in these facilities  Oversees contracts and compliance of fire sprinkler systems in city buildings.

The Plumbing Function is responsible for all plumbing requirements in all City owned and operated buildings and facilities. This Function is involved in the designing/redesigning of plumbing requirements in new and remodeled City buildings. Below outlines their major responsibilities:  Install/remove/replace restroom facilities, drains, fittings, pipes, water fountains, water lines, etc.  Unstop sanitary lines, drains, pipes, etc.  Regulate water pressure  Repair leaks, sprinkler systems, broken water pipes, water heaters, showers, etc.

General Fund Expense

Central Services Administration Serves to govern and provide administrative support to all the functions (Signals & Signs, Custodial, Electrical, Plumbing, Heating/Ventilating/Air Conditioning, and General Maintenance) that constitute the Central Services Department. One of our major objectives is to provide leadership in establishing and supporting standards of excellence in human resources management.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Director of Central Services $76,253.76 Asst- Dir Of Central Services $56,689.20 Admin. Services Coord. $38,690.64 Accounting Technician $30,589.20

Goal Statement

Provide specific and essential services required to support a municipality in a safe, sound, timely economical manner.

92 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Central Services Administration

Salaries and Benefits Full Time $223,150 $200,364 $200,364 $199,939 $202,200 Benefits $23,084 $21,339 $21,339 $19,975 $46,735 Health Costs $34,690 $24,100 $24,100 $28,616 $23,000 Workers Comp $0 $0 $0 $0 $6,400 Total $280,923 $245,803 $245,803 $248,530 $278,335

Operating Expenses Op Supplies $2,007 $2,000 $2,000 $1,604 $2,200 Maint. Supplies $0 $156 $156 $45 $200 Fuel $490 $494 $494 $618 $800 Vehicle Parts $21 $100 $100 $0 $100 Vehicle Labor $40 $100 $100 $0 $100 Small Tools $50 $149 $149 $0 $0 Cleaning Supp $1,469 $1,575 $1,575 $1,585 $1,600 Travel $110 $250 $250 $133 $300 Printing $29 $100 $100 $125 $100 Telephone $1,622 $1,900 $1,900 $1,239 $1,900 Electricity $19,871 $25,000 $25,000 $18,339 $22,000 Manintenance. $58 $230 $230 $0 $200 Contractual $6,706 $6,901 $6,901 $7,000 $7,000 Dues $390 $375 $375 $469 $500 Other Utilities $6,098 $5,040 $5,040 $5,297 $6,000 Equipment $0 $0 $0 $0 $800 Bldg Improvement $86 $105 $105 $0 $0 $39,047 $44,475 $44,475 $36,452 $43,800

Total Adm $319,970 $290,278 $290,278 $284,983 $322,135

Performance Measures 2009 2010 2011 2012 Requests Received/Completed 13,707/13,707 13,500/13,500 10,024/9850 12,000/12,000 Percentage 100% 100% 98% 100 Capital Projects Completed 14 10 10 15

General Fund Expense Central Services Traffic Signals Responsible for the maintenance and installation of all traffic control devices in the City of Macon This function also performs new installations and maintenance for Bibb County signal equipment. In all, we maintain three hundred and seventy (376) traffic control devices, which include school flashers, overhead flashers, reversible lane changers and signalized intersections. This function is also responsible one hundred and two (102) miles of fiber optic cable in and around the City of Macon.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Traffic Signal Tech III (3) $34,598.16-38,542.40 Traffic Signal Tech II (2) $30,472.00 -32,011.20 Traffic Signal Tech I $27,601.60-29,837.52 Traffic Ops Elec. Tech $46,904.00 Traffic Signal Supervisor $51,272.00

Goal Statement

To install and maintain all traffic control devices to standards set forth in the Manual on Uniform Traffic Control Devices. To install and maintain fiber optics throughout the City of Macon

94 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Central Services Traffic Signals

Salaries and Benefits Full Time $285,028 $349,680 $349,680 $263,231 $322,000 Over Time $5,156 $10,500 $10,500 $4,994 $10,500 Benefits $29,886 $38,359 $38,359 $26,041 $77,203 Health Costs $52,036 $54,225 $54,225 $41,774 $31,000 Workers Comp $0 $0 $0 $0 $14,300 Total $372,106 $452,764 $452,764 $336,041 $455,003

Operating Expenses Op Supplies $792 $0 $0 $0 $0 Clothing $1,277 $1,498 $1,498 $1,138 $1,600 Fuel $10,121 $11,651 $11,651 $10,645 $16,200 Vehicle Parts $5,532 $9,720 $9,720 $5,974 $9,700 Vehicle Labor $6,177 $11,325 $11,325 $7,522 $10,000 Small Tools $781 $933 $933 $1,004 $1,000 Signal Supp $41,688 $42,000 $42,000 $49,562 $42,000 Travel $0 $0 $0 $0 $2,800 Contractual $3,800 $2,200 $2,200 $2,500 $2,600 Dues $360 $420 $420 $450 $500 Equipment $0 $21,056 $21,056 $25,665 $28,200 Total $70,528 $100,803 $100,803 $104,458 $114,600

Total Signals $442,634 $553,567 $553,567 $440,499 $569,603

Performance Measures 2009 2010 2011 2012 Lamps Replaced 485 175 895 700 Requests Recieved/Completed 3080/1964 2692/1692 2451/2431 2600/2600 Percentage complete 64% 63% 99% 100% Number of Intersections inspected 52 5 1 5

General Fund Expense

Central Services Custodial The Custodial Function is responsible for housekeeping and minor maintenance of most City owned and operated buildings. These buildings include City Hall, Willie C. Hill Annex, Crime Lab, Police Training, Emergency Management, E911, Animal Control, and many of the Police Precincts. A total of sixteen different locations. This Function also assists in the preparations of office space at Willie C. Hill Annex for new tenants as space becomes available.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Positions Salary Custodial Crew Leader (2) $26,371.44 Custodial Serv Manager $39,150.00 Custodian (9) $22,360-23,886.72

Goal Statement

To provide competent and timely custodial services (including minor repairs) to the satisfaction of both the Administration and tenants of the building serviced.

96 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Central Services Building Custodial Service

Salaries and Benefits Full Time $261,850 $275,992 $275,992 $259,453 $290,800 Over Time $23 $400 $400 $0 $400 Benefits $26,921 $29,436 $29,436 $25,476 $67,194 Health Costs $75,173 $72,300 $72,300 $62,799 $38,000 Workers Comp $0 $0 $0 $0 $19,000 Total $363,967 $378,128 $378,128 $347,728 $415,394

Operating Expenses Op Supplies $49 $0 $0 $0 $0 Maint.Supplies $6,030 $9,456 $9,456 $7,997 $9,500 Clothing $841 $1,461 $1,461 $1,826 $1,500 Fuel $1,787 $1,678 $1,678 $2,098 $2,200 Vehicle Parts $569 $1,013 $1,013 $113 $1,000 Vehicle Labor $665 $1,200 $1,200 $271 $1,200 Motor Pool $0 $320 $320 $0 $0 Small Tools $0 $0 $0 $0 $300 Cleaning Sup $13,977 $14,000 $14,000 $13,409 $14,000 Elec. Signals $2,836 $4,812 $4,812 $3,532 $3,500 Telephone $173 $192 $192 $162 $300 Electricity $79,656 $78,000 $78,000 $68,279 $80,000 Maintenance $396 $1,831 $1,831 $948 $1,200 Contractual $11,868 $12,095 $12,095 $11,163 $13,300 Other Utilities $28,026 $24,672 $24,672 $36,278 $27,700 Equipment $0 $857 $857 $364 $1,700 Building Improvement $390 $600 $600 $0 $600 Total $147,261 $152,187 $152,187 $146,441 $158,000

Total Custodial $511,228 $530,315 $530,315 $494,169 $573,394

Performance Measures 2009 2010 2011 2012 Times buildings cleaned per year 16/16 16/16 17/17 17/17 (16 Buildings) Requests Completed 4536 3240 4216 4284

General Fund Expense

Central Services HVAC-Plumbing The HVAC Shop is responsible for the installation and maintenance of all heating systems and air conditioning systems in City owned and operated buildings and facilities. This Function also performs winter shutdown inspections in four (4) centrifugal chillers as well as services ice machines and drinking fountains. The Plumbing Function is responsible or all plumbing requirements in all City owned and operated buildings and facilities; which includes being involved in designing/redesigning plumbing requirements in new and remodeled City buildings.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the summary to the right.

Position Salary HVAC Technician III $42,887.52 Journeyman Plumber $37,249.92 HVAC/Plumbing Mgr $60,886.08 HVAC Helper $31,361.76-36,164.16 Plumbers Helper $27,039.60

Goal Statement

To provide and maintain specific HVAC and plumbing services required by the City in a competent, timely and economical manner.

98 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Central Services HVAC-Plumbing

Salaries and Benefits Full Time $246,745 $257,617 $257,617 $244,025 $253,300 Over Time $1,009 $1,500 $1,500 $755 $1,500 Benefits $25,085 $27,596 $27,596 $23,876 $58,867 Health Costs $40,477 $36,150 $36,150 $34,505 $30,000 Workers Comp $0 $0 $0 $0 $9,500 Total $313,317 $322,863 $322,863 $303,160 $353,167

Operating Expenses Op Supplies $90 $0 $0 $0 $0 Maintenance. $9,974 $15,357 $15,357 $18,712 $15,700 Clothing $70 $1,320 $1,320 $948 $1,300 Fuel $5,205 $6,298 $6,298 $5,036 $8,200 Vehicle Parts $296 $2,977 $2,977 $375 $3,000 Vehicle Labor $924 $1,380 $1,380 $611 $1,400 Small Tools $976 $1,450 $1,450 $1,606 $1,500 Travel $109 $675 $675 $490 $1,100 Printing $0 $450 $450 $250 $0 Contractual $0 $1,500 $1,500 $0 $1,500 Total $17,644 $31,407 $31,407 $28,028 $33,700

Total HVAC $330,960 $354,270 $354,270 $331,188 $386,867

Performance Measures 2009 2010 2011 2012 Requests Received/Completed 1,019/1,002 1,000/1,000 1,315/1,236 1,500/1,500 Percentage Complete 98% 100% 94% 100% Preventative Maintenances Completed 412 900 200 1,200

General Fund Expense

Central Services General Maintenance The General Maintenance Function is responsible for new construction as well as repairs and renovations to city owned buildings and recreational facilities. This function provides many services for the City of Macon and the general public.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Asst. Gen Maint Mgr. $40,131.36 Carpenter (4) $29,106-32,948.64 Crew Leader $32,134.32 Supv-General Maintenance $43,221.60 General Craftsworker $26,371.44 Maintenance Worker I (2) $22,360.56-22,738.32

Goal Statement

To provide quality repair and preventive maintenance at all City buildings and facilities

100 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Central Services General Maintenance

Salaries and Benefits Full Time $296,174 $315,105 $321,709 $321,709 $328,200 Over Time $0 $450 $450 $628 $500 Benefits $30,723 $33,607 $33,607 $31,639 $76,038 Health Costs $75,167 $66,275 $66,275 $69,010 $35,000 Workers Comp $0 $0 $0 $0 $17,400 Total $402,064 $415,437 $422,041 $422,986 $457,138

Operating Expenses Op Supplies $136 $0 $0 $0 $0 Maintenance $1,520 $1,574 $1,574 $804 $1,400 Clothing $1,190 $2,107 $2,107 $2,115 $2,100 Fuel $6,656 $7,034 $7,034 $8,793 $9,100 Vehicle Parts $1,216 $3,000 $3,000 $1,581 $3,000 Vehicle Labor $1,032 $2,500 $2,500 $2,316 $2,500 Small Tools $596 $675 $675 $736 $600 Cleaning Sup $93 $469 $469 $420 $600 Electrical Signals $145 $219 $219 $0 $200 Telephone $173 $174 $174 $162 $200 Electricity $4,518 $4,300 $4,300 $4,127 $4,500 Maintenance $970 $1,325 $1,325 $714 $1,500 Contractual $183 $370 $370 $181 $400 Other Utilities $4,984 $4,800 $4,800 $4,968 $3,200 Equipment $1,952 $1,786 $1,786 $1,538 $3,000 Bldg Imp Int. $404 $1,347 $1,347 $284 $1,200 Bldg Imp Ext $146 $644 $644 $177 $800 $25,914 $32,324 $32,324 $28,917 $34,300

Total Gen Maint. $427,978 $447,761 $454,365 $451,903 $491,438

Performance Measures 2009 2010 2011 2012 Service requests completed in 48 hrs 1,421/1,144 2,200/2,000 1,131/1,078 1,250/1,250 Percentage complete in 48 hours 81% 91% 95% 100% Requests for building repair completed 130/118 60/60 12/12 25/25 Percent Completed 91% 100% 100% 100%

101

General Fund Expense

Central Services Electrical The Electrical Function is responsible for the maintenance and installation of all electrical systems located in city owned and operated buildings and facilities as well as the airports. This Function is also responsible for all historical lights located in the Historic District and roadway streetlights located in the following areas: downtown, Stinsonville, Stanislaus, The Prado, I-75, I-16, and US80 at I-475. The Electrical Function performs the maintenance and repair of emergency generators, sirens and panic alarms

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Electrical Svcs Supv $47,188.80 Electrician II $32,948.64-37,270.80 Electrician I $29,106.72

Goal Statement

To provide and maintain specific electrical services required by the City in a competent, timely, and economical manner,

Historic Street Lighting in Downtown Macon

102 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Central Services Electrical

Salaries and Benefits Full Time $250,837 $254,477 $254,477 $248,115 $254,920 Over Time $709 $3,000 $3,000 $906 $2,000 Benefits $24,821 $27,421 $27,421 $24,128 $59,043 Health Costs $40,477 $42,175 $42,175 $48,307 $38,000 Workers Comp $0 $0 $0 $0 $11,000 Total $316,844 $327,073 $327,073 $321,456 $364,963

Operating Expenses Op Supplies $24 $0 $0 $0 $0 Maint.Supplies $19,979 $20,000 $20,000 $21,117 $25,700 Clothing $531 $1,225 $1,225 $1,273 $1,400 Fuel $7,471 $8,363 $8,363 $10,454 $11,700 Vehicle Parts $2,523 $3,400 $3,400 $3,398 $3,400 Vehicle Labor $3,611 $3,900 $3,900 $3,194 $3,900 Small Tools $491 $1,697 $1,697 $1,814 $1,700 Travel $0 $0 $0 $0 $100 Contractual $500 $6,903 $6,903 $5,848 $2,500 Equipment $299 $14,726 $14,726 $15,327 $11,400 $35,429 $60,214 $60,214 $62,423 $61,800

Total Electrical $352,273 $387,287 $387,287 $383,879 $426,763

Performance Measures 2009 2010 2011 2012 Requests Received/Completed 3,362/3,050 3,200/2,500 2,796/2,660 2,700/2,700 Percentage Complete 91% 78% 95% 100% Number of Systems Installed 12 10 9 10

103

General Fund Expense

Central Services Traffic Maintenance (Signs and Signals) The Sign Shop is responsible for the installation, fabrication, repair and maintenance of all City owned traffic control signs and markings in the City of Macon according to the standards set forth by the Manual On Uniform Traffic Control Devices (MUTCD), federal, state and local governing agencies. This Function is also responsible for the markings of City vehicles as well as the painting of City roadways, parking lots, basketball courts, tennis courts, volleyball courts and airport runways and taxi lines.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the summary to the right.

Position Salary Traffic Marking Main. Supv. $32,948.64 Sign Fabricator $31,361.76 Traffic Maint Technician $24,492.24 Traffic Maintenance Worker $22,195.44 Traffic Maintenance Worker $22,360.56

Goal Statement

To provide and maintain traffic control devices required by the City in a competent, timely and economical manner,

104 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Central Services Traffic Maintenance (Signs & Signals)

Salaries and Benefits Full Time $131,447 $140,071 $140,071 $93,867 $118,000 Over Time $563 $2,800 $2,800 $1,269 $1,800 Benefits $13,427 $15,216 $15,216 $9,741 $27,605 Health Costs $40,477 $30,125 $30,125 $24,154 $23,000 Workers Comp $0 $0 $0 $0 $8,000 Total $185,913 $188,212 $188,212 $129,030 $178,405

Operating Expenses Op Supplies $794 $0 $0 $0 $0 Maint. Supplies $54,020 $59,668 $59,668 $73,155 $71,200 Clothing & Uniform $962 $1,531 $1,531 $918 $1,200 Fuel $7,473 $7,358 $7,358 $9,198 $9,500 Vehicle Parts $4,378 $4,050 $4,050 $1,548 $4,050 Vehicle Labor $4,365 $4,110 $4,110 $4,066 $4,200 Small Tools $399 $479 $479 $419 $1,000 Travel $0 $0 $0 $0 $2,500 Dues $180 $300 $300 $375 $300 Equipment $0 $12,825 $12,825 $156 $9,600 Total $72,572 $90,321 $90,321 $89,835 $103,550

Total Traffic $258,485 $278,533 $278,533 $218,866 $281,955

Total Central Ser $2,643,528 $2,842,011 $2,848,615 $2,605,487 $3,052,155

Performance Measures 2009 2010 2011 2012 Number of Sigs inspected 4,015 2,800 2,288 2,400 Number of Signs Replaced 1,656 1,444 1,869 2,000 Requests Received/Completed 3,599/3,564 3,000/3,000 2,383/2,375 2,200/2,200

105

General Fund Expense

The Macon-Bibb Parks and Recreation The Macon-Bibb Parks and Recreation Department is responsible for maintaining parks and providing recreation opportunities for all of Bibb County. The department is comprised of five divisions that include Administration, Operations, Grounds and Facilities, Business, and Bowden Golf Club. Each division strives to enhance the daily lives of the citizens of the City of Macon and Bibb County.

Administration The Administrative function of the department oversees the overall operation of the department, the development of facilities, and all budgeting necessary to maintain a comprehensive department. The leadership sets the vision and the direction of the department, and also deals with any disciplinary issues.

Operations Division The Operations Division provides comprehensive programs and scheduling of all activities at recreation centers, community parks, and swimming pools. All eight community recreation centers and the senior center are under the direction of Operations. Additionally, the Division also manages the annual operation of six public swimming pools.

A further area of responsibility includes the administration of youth and adult sports leagues throughout the community. In conjunction, the City’s two tennis centers are also managed through the Operation’s Division. Beyond directing individual summer camps located at each center, as an all-inclusive Division, it also provides a comprehensive program for special populations such as an Adaptive Program for physically and mentally challenged citizens.

As the Division with the most direct contact with residents, Operations also manages miscellaneous special events throughout the year. Through a restructuring of the staff and facilities of the Division, new programming is becoming more prominent and significant to develop uniform activities throughout the region.

John Drew Tennis Center, located off of North Ingle Place Drive, has 24 lighted tennis courts. The Center hosts a number of tournaments each year including the Georgia Qualifying and Southern 14’s. Programs and lessons are offered for adults and juniors year round.

106

Grounds and Facilities The Grounds and Facilities Division of Parks and Recreation, is responsible for directly maintaining over 750 acres of landscaping and beautification throughout the City of Macon. The 120 properties maintained weekly include various park sites; from small neighborhood parks to Central City Park, eight recreation centers and parks, a senior citizens center, two tennis centers, city building including City Hall, downtown Macon including downtown fountains, four city cemeteries, various traffic islands and rights-of-way, and any additional areas as needed.

Duties include, but are not limited to, mowing, trimming, weeding, pruning, and fertilizing all parks and beautification areas of the community. Flower beds and park landscaping highlights are planted once in the spring for the summer and once in the fall for the winter.

The Division also includes an urban forestry program, headed by a City Forester. The Forester reviews and responds to all tree-related service requests throughout the city. The City Forester advises developers of proper tree care and serves as a technical adviser on various landscaping projects throughout the city. Service requests, which usually include pruning, removing, or planting trees, are completed by one tree crew that has been trained in proper tree maintenance.

Second Street Median Fountain

Business Division The Business function is responsible for all contracts and agreements of the department, as well as the management of grants. The day to day operations of the rentals for all buildings, shelters, open space, ball fields, and downtown parks is also managed by the Business Division. In addition, the Division handles all cemetery functions including the sale of lots and burials at the City's four cemeteries: Rose Hill, Evergreen, 7th Street, and Fort Hill.

Bowden Golf Club The Department is also responsible for the management and maintenance of the Bowden Golf Club. The golf course is an 18-hole course that opened in 1940, making it the second oldest course in the City of Macon, Georgia. With four sets of tees on each hole, ranging in length from 4,940 to 6,626 yards, Bowden provides a challenge for players of any ability.

Bowden Golf Club provides a full service golf facility to the public at a very affordable rate, for individual play, team play, group outings, tournaments, and/or special events.

In addition, Bowden Golf Club offers a pro shop, snack bar, a full length driving range, practice bunkers, putting greens, and chipping areas.

107

General Fund Expense

Parks and Recreation Administration The Administration for Parks and Recreation is made up of only the Director. He is responsible for overseeing the daily operations of the three divisions, Operations, Grounds & Facilities and Business Services. The Administration will also take a prominent role in the Service Delivery Strategy negotiation as parts of the department may be turned over to the County for operation.

CHIEF ADMINISTRATIVE OFFICER

DIREC TOR OF PARKS AND REC REATION

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Director of Parks and Recreation $77,798.88

Goal Statement

To provide comprehensive administrative services and support to internal operations, accounting, personnel services, fixed assets, inventory operations, and leisure services.

Macon Third Street Park, Mid March 2011

108 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Parks & Recreation Administrative Services

Salaries and Benefits Full Time $70,889 $77,799 $77,799 $76,836 $77,800 Benefits $7,406 $8,286 $8,286 $7,752 $17,938 Health Care $5,782 $6,025 $6,025 $6,910 $10,600 Workers Comp $0 $0 $0 $0 $1,600 Total $84,077 $92,110 $92,110 $91,498 $107,938

Operating Expenses Op Supplies $2,189 $3,928 $3,928 $2,829 $4,100 Fuel $948 $1,368 $1,368 $1,710 $1,800 Vehicle Parts $148 $126 $126 $172 $100 Vehicle Labor $80 $250 $250 $124 $300 Travel $600 $850 $850 $1,009 $200 Telephone $7,355 $7,224 $7,224 $7,037 $7,300 Electricity $9,740 $9,492 $9,492 $8,084 $9,500 Contractual $6,786 $10,308 $10,308 $12,440 $10,300 Dues $650 $1,300 $1,300 $1,200 $1,300 Other Utilities $1,264 $1,680 $1,680 $1,625 $1,700 Special Awards $333 $629 $629 $831 $700 Equipment $0 $800 $800 $171 $3,400 Bldg Imp Ext $0 $7,050 $7,050 $839 $0 Total $30,093 $45,005 $45,005 $38,069 $40,700

Total Adm $114,170 $137,115 $137,115 $129,567 $148,638

109

General Fund Expense

Parks & Recreation Grounds & Facilities The grounds division maintains 128 properties which includes 45 baseball/softball fields. The division is made up of six crews. In addition to these crews, there is a tree crew that specializes in taking care of the City’s urban forest and a heavy equipment crew that assists throughout the city. This division also manages a contract for additional beatification of our parks and buildings.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Position Salary Assistant Director $51,176.88 Service Worker (10) $22,738.32-25,724.16 Equipment Monitor $27,707.76 Light Equipment Operator (4) $23,886.72-27,707.76 Facilities Monitor $27,039.60 Crew Leader (4) $26,371.44- 30,589.20 Forester/Horticulturist $38,189.52 Grounds Supt. $41,133.60

Goal Statement

To provide beautiful parks for the downtown area for the enjoyment of all citizens and guests of the City of Macon and Bibb County. To enhance all of the currently operating reacreation centers.

110 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Parks & Recreation Grounds & Facilities

Salaries and Benefits Full Time $679,527 $632,413 $632,413 $575,968 $639,300 Salaries OT $20,358 $24,000 $24,000 $24,853 $24,000 Benefits $71,660 $69,908 $69,908 $57,047 $152,463 Health Care $173,469 $144,600 $144,600 $136,640 $121,000 Workers Comp $0 $0 $0 $0 $38,000 Total $945,013 $870,921 $870,921 $794,508 $974,763

Operating Expenses Op Supplies $6,445 $8,000 $8,000 $8,814 $6,900 Maint. Supplies $10,698 $10,000 $10,000 $8,184 $11,000 Clothing $7,488 $11,000 $11,000 $5,712 $15,700 Fuel $62,943 $67,484 $67,484 $60,502 $75,000 Vehicle Parts $35,045 $42,109 $42,109 $36,437 $42,100 Vehicle Labor $28,113 $41,550 $41,550 $37,723 $41,600 Small Tools $1,260 $2,500 $2,500 $2,374 $2,700 Agricultural Sup $21,235 $36,000 $36,000 $26,325 $36,200 Tree Maint. $6,976 $14,000 $14,000 $6,671 $14,100 Cleaning Sup $4,811 $6,000 $6,000 $5,100 $6,000 Electrical Sup $4,256 $5,000 $5,000 $3,740 $8,300 Travel $0 $1,744 $1,744 $1,102 $1,000 Electricity $102,489 $89,316 $89,316 $99,135 $102,300 Maintenance $15,147 $12,660 $12,660 $11,242 $12,900 Contractual $422,602 $435,206 $435,206 $423,345 $437,100 Dues $65 $125 $125 $131 $100 Other Utilities $90,801 $83,244 $83,244 $72,925 $83,600 Equipment $4,245 $38,185 $38,185 $31,138 $35,100 Building Improvement $402 $8,300 $8,300 $5,613 $14,600 Total $825,020 $912,423 $912,423 $846,212 $946,300

Total Grounds $1,770,033 $1,783,344 $1,783,344 $1,640,720 $1,921,063

Performance Measures Acreage 2010 2011 2012 Acreage that is cut by the City Workers: 171 171 Acreage that is cut by the Contractor: 380 380 Acreage that is cut by Prison Details: 185 185 Acreage that is cut and/or branches/litter picked-up by City Workers: 736 736 Properties Number of properties cut by the City Workers: 93 93 Number of properties cut by the Contractor: 36 36 Number of properties cut by Prison Details: 33 Number of properties cut and/or branches/litter 130 130 picked-up by City Workers:

111

General Fund Expense

Parks & Recreation Operations Operations maintains and operates the recreation centers throughout the City and County. The recreation centers hold programs for citizens of all ages. Senior programs have recently been consolidated to the senior center located on Adams Street near Mercer University. Fiscal year 2011 has brought focus on improving programming at the centers. This trend continues and is realized in the increase in Professional Services, which results from anticipated contracts with outside instructors.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in separate line items.

Position Salary Position Salary Asst Dir For Operations $60,572.88 Special Ops. Mgr $44,286.48 Community Ctr Mgr $49,840.56 Center Supervisor (8) $32,948.64- 36,352.08 Program Specialist $32,948.64 Athletics Coord. (2) $32,134.32-42,156.72 Center Coord. I (8) $26,371.44 Center Coord. II (7) $29,106.72-32,948.64 Tennis Pro/Manager $38,231.28 Center Leader $22,360 Center Leader P/T $21,652.56 Tennis Center Coord I $22,360.42 Service Worker (8) $22,360-23,886.72

Goal Statement

To provide a safe environment for all types of leisure activities that will allow guests and citizens of the City of Macon and Bibb County to participate in.

112 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Parks & Recreation Operation Services

Salaries and Benefits Full Time $1,273,574 $1,258,688 $1,258,688 $1,222,645 $1,244,062 Part Time $32,141 $58,976 $58,976 $26,456 $59,000 Over Time $169 $1,000 $1,000 $338 $1,000 Seasonal $75,602 $83,520 $83,520 $42,154 $83,600 Benefits $136,269 $145,058 $145,058 $121,734 $297,104 Health Costs $294,899 $271,125 $271,125 $279,491 $324,643 Workers Comp $0 $0 $0 $0 $71,300 Total $1,812,655 $1,818,367 $1,818,367 $1,692,816 $2,080,709

Operating Expenses Op Supplies $69,083 $78,566 $78,566 $78,022 $82,000 Maint. Supplies $13,147 $23,425 $23,425 $19,037 $23,400 Clothing $2,183 $7,715 $7,715 $5,942 $7,300 Fuel $7,016 $7,493 $7,493 $9,578 $15,000 Vehicle Parts $1,876 $1,820 $1,820 $1,962 $1,800 Vehicle Labor $1,597 $2,030 $2,030 $4,595 $2,700 Agricultural Sup $955 $17,000 $17,000 $18,952 $16,200 Cleaning Sup $22,947 $36,205 $36,205 $21,751 $36,200 Electrical $6,035 $9,274 $9,274 $6,012 $10,300 Professional $29,553 $46,900 $46,900 $34,412 $52,600 Travel $1,822 $6,150 $6,150 $4,731 $4,100 Printing $1,346 $2,000 $2,000 $2,500 $1,500 Telephone $2,593 $3,144 $3,144 $3,299 $3,100 Electricity $281,163 $280,579 $280,579 $280,000 $290,000 Maintenance $6,927 $4,675 $4,675 $5,195 $5,000 Equipment $2,745 $4,000 $4,000 $4,488 $4,000 Contractual $218,653 $273,388 $273,388 $337,348 $271,000 Dues $395 $855 $855 $1,069 $900 Other Utillities $159,848 $145,639 $145,639 $208,151 $180,600 Equipment $0 $0 $35,475 $41,281 $26,200 Improvement $0 $35,475 $0 $826 $10,000 Transportation $2,276 $8,134 $8,134 $3,400 $7,300 Total $832,160 $994,467 $994,467 $1,089,153 $1,051,200

Total Operations $2,644,815 $2,812,834 $2,812,834 $2,781,969 $3,131,909

113

General Fund Expense

Parks & Recreation Business Services This division of Parks and Recreation is responsible for renting facilities, maintaining the cemeteries, and customer service requests. Contractual Services is increasing because of the addition of pest control services to this office.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items.

Position Salary Business Manager 56,918.88 Admin Services Coord 32,948.64 Cemetery Specialist 34,598.16 Customer Serv. Rep. 34,702.56

Rose Hill Cemetery Located on Riverside Drive

Goal Statement

To continue to obtain all types of funding that may be used within all divisions of the Parks and Recreation Department.

114 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Parks & Recreation Business Services

Salaries and Benefits Full Time $192,620 $157,811 $157,811 $156,086 $159,200 Part Time $0 $1,000 $1,000 $0 $0 Over Time $0 $0 $0 $0 $1,000 Benefits $19,566 $16,913 $16,913 $15,521 $37,067 Health Costs $34,694 $24,100 $24,100 $27,595 $17,000 Workers Comp $0 $0 $0 $0 $6,300 Total $246,880 $199,824 $199,824 $199,202 $220,567

Operating Expenses Op Supplies $1,329 $1,373 $1,373 $655 $1,400 Maintenance $179 $450 $450 $86 $500 Cleaning $322 $300 $300 $374 $300 Electrical $0 $50 $50 $0 $100 Travel $40 $825 $825 $1,199 $200 Printing $533 $1,000 $1,000 $1,250 $1,000 Telephone $108 $105 $105 $102 $100 Electricity $824 $1,476 $1,476 $669 $1,500 Equipment $0 $200 $200 $0 $200 Contractual $2,105 $1,839 $1,839 $2,179 $2,900 Dues $65 $115 $115 $144 $100 Transportation $1,300 $1,100 $1,100 $1,000 $1,100 Other Utilities $3,258 $1,800 $1,800 $2,762 $3,000 $10,063 $10,633 $10,633 $10,418 $12,400

Total Business $256,943 $210,457 $210,457 $209,620 $232,967

Total Parks/Rec $4,785,961 $4,943,750 $4,943,750 $4,761,876 $5,434,577

115

General Fund Expense

Mulberry Street Parking Garage The Mulberry Street Parking Garage was built in 1980 replacing a blighted area and became a major enhancement to the Central Business District. The parking garage is located in downtown Macon with 743 spaces. The City took over the administration of this parking facility on October 31, 1993.

The parking garage charges fees on a monthly, daily, or hourly basis depending on the contract and uses these funds to maintain the facility and to defray debt service costs to the General Fund.

Services to Government These services consist of city wide utility expenses that are not assigned to a specific department or division. The Mulberry Street fountain, Mulberry Street traffic lights, and City Hall’s torch are expenses reflected in this budget and paid by the general fund.

Debt Service Payments The City of Macon owns the Secretary of State building located at 237Coliseum Drive. The building is occupied by the Georgia State - Secretary of State- Professional Licensing Boards.

South of Downtown Macon at Sunset

116 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Mulberry Street Parking Garage

Operating Expenses Op Supplies $1,778 $2,532 $2,532 $3,634 $2,500 Telephone $1,222 $1,656 $1,656 $1,062 $1,700 Electricity $29,783 $29,784 $29,784 $25,722 $31,000 Maintenance $2,812 $2,010 $2,010 $1,512 $2,000 Contractual $78,470 $65,281 $65,281 $60,000 $70,600 Other Utilities $964 $397 $397 $801 $600 Bad Debt Exp ($30,930) $0 $0 $0 $0 Liability Ins $8,042 $8,340 $8,340 $8,100 $8,100 Total $92,143 $110,000 $110,000 $100,831 $116,500

Total Garage $92,143 $110,000 $110,000 $100,831 $116,500

Services to Government

Operating Expenses Telephone $96,968 $101,000 $101,000 $88,247 $100,000 Electricity $1,058,256 $1,060,000 $1,060,000 $935,776 $1,000,000 Other Utilities $13,813 $16,500 $16,500 $12,429 $16,500 Total $1,169,037 $1,177,500 $1,177,500 $1,036,452 $1,116,500

Total Gov. $1,169,037 $1,177,500 $1,177,500 $1,036,452 $1,116,500

Debt Service Payments

Payments Sec.State-Prin $698,143 $749,533 $749,533 $749,533 $803,600 Sec.State-Int $211,435 $173,688 $173,688 $173,688 $133,500 Paying Agent $3,100 $3,500 $3,500 $3,500 $3,500 Total $912,677 $926,721 $926,721 $926,721 $940,600

Total Debt Ser $912,677 $926,721 $926,721 $926,721 $940,600

117

General Fund Expense Other Costs

This is a compilation of expenses (excluding utilities) that are not assigned to a specific department but the benefit of use is often shared by numerous departments within the general fund. Expenses such as bank fees, credit card fees, municipal dues, the annual Christmas party, and plaques and awards, and the Washington lobbyist are included in the section.

Risk Management

Risk Management in the General Fund now only reflects Contractual expense, property and liability insurance. The cost of this insurance has changed very little over the past three years. Risk Management did have all expenses for Workers Compensation but those as of FY 2012 are now set up in an Internal Service .

Contractual expense – A new expense added this year to obtain the services of a broker who will assist the City in obtaining the best insurance products for the best cost. The broker will also help the Risk Manager determine the amount of insurance the City needs to hedge against the risk of damage or loss.

Liability Insurance – The City of Macon carries liability insurance for a variety of reasons with the main reason being vehicles. The City has a fleet of approximately 400 vehicles and this insurance protects the City in the event a city employee is involved in a traffic accident and is at fault. Coverage is based on the current needs of the City which can change based on changes in liability exposure due from operations or laws. An example of the changing exposure was when the City’s sovereign immunity was eroded through the Georgia Legislature. As a result of this change, the City of Macon now purchases vehicle liability due to potential large exposures.

Property Insurance – Property insurance provides protection against risks to property, such as fire, theft or weather damage. The City of Macon carries property insurance on its buildings, contents and other property per contractual agreements. Coverage is based on the current needs of the City. The number or severity of claims vary from year to year and have ranged from large claims such as the 1994 flood to no claims within the year.

118 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Other Costs

Bad Debt Exp $166,637 $0 $0 $0 $0 Unallocated- ear. $0 $1,701,515 $1,291,515 $0 $117,470 Unal. Reserve $0 $158,426 $65,926 $65,926 $120,000 Pension-Fire $58,784 $73,550 $73,550 $57,350 $57,000 Cr Card Fees $30,992 $30,000 $30,000 $28,047 $30,000 Municipal Dues $34,957 $32,500 $32,500 $32,000 $35,000 Plaques $7,069 $15,000 $15,000 $11,519 $6,000 Christmas $11,431 $25,000 $25,000 $12,000 $12,000 UPC Service $8,689 $13,575 $13,575 $12,000 $14,100 Sister City $8,900 $7,000 $7,000 $3,000 $6,000 Taste of Macon $0 $5,000 $5,000 $5,000 $5,000 Non-Depart ($1,390) $70,000 $70,000 $50,000 $55,000 Wash. Lobby $80,420 $30,000 $100,000 $70,000 $0 Pov. Level Comp $0 $0 $0 $0 $78,277 Cash Res $0 $1,150,000 $445,349 $0 $0 Bank Fees $300 $50,000 $50,000 $0 $0 Total $406,788 $3,361,566 $2,224,415 $346,842 $535,847

Total Other Costs $406,788 $3,361,566 $2,224,415 $346,842 $535,847

Risk Management

Contractural 0 - 0 0 $ 50,000 Liability - Veh $393,288 $307,650 $307,650 $307,650 $307,700 Insurance-Property $67,150 $154,150 $154,150 $154,150 $162,200 Total $460,438 $461,800 $461,800 $461,800 $519,900

Total Risk Mgt $460,438 $461,800 $461,800 $461,800 $519,900

119

General Fund Expense

Appropriations to other Agencies The City funds and contributes to a number of outside agencies. This year, the city will fund the following:

These logos represent many of the agencies the City of Macon Funds Annually.

120

General Fund Expense

Middle Georgia Regional Commission - One of twelve regional planning and development agencies serving local governments in the State of Georgia. The MGRC provides services in the areas of planning, public administration, economic development, aging services and information technology. Each government pays a per capita dues to fund the Commission.

Middle Georgia Community Food Bank – Supplies food and other commodities to 501(c)(3) Participating Agencies helping needy people in Middle Georgia. MGCFB serves 24 counties

. Urban Development Authority – Established 11/05/1974 to enable economic development, promote housing options, fostering sustainable development and research.

Children’s Museum - The Georgia Children’s Museum is a non-profit 501(c)3 educational and cultural museum for children ages two to twelve and their families. Exhibits and Programs are designed to encourage adult and child interaction – encouraging family play and dialogue, supporting curiosity and creativity and sparking a love of learning.

Transit Authority - Macon-Bibb County Transit Authority was formed March 26, 1980 to provide affordable buses and vans to the Macon-Bibb County Community that will increase the use of public transportation. The Authority is subsidized by Macon (60%) and Bibb County (40%) to cover any deficit

Para Transit Authority - As of July 2007 the Para-transit System began operations through the Macon-Bibb County Transit Authority with the goal to provide transportation services to persons with disabilities whose mobility prevents them having access to the regular MTA buses.

Land Bank Authority – Acquires property to be redeveloped by non-profit and private developers, allowing for stronger communities throughout Macon and Bibb County and increased tax revenue generated from the redevelopment of underutilized properties.

New Town Macon - a non-profit organization working to revitalize downtown Macon by growing jobs, increasing residents and creating a sense of place.

Payne City – 1992 contractual agreement between Macon and Payne City, that Payne City would make no request to the Dept of Revenue for any share of sales tax proceeds and in return the City of Macon would pay to Payne City $15,000 annually. This agreement is in effect for 50 years.

Douglas Theatre - Now newly renovated serves all races and cultures, providing multicultural events and films and holding educational performances for area school children.

Historic Hills & Heights – Functions primarily as a housing loan pool for infill home construction in the Beall’s Hill Neighborhood. The fund is managed at no cost by College Hill Alliance.

21st Century - The mission of the Partnership is, from a community partner perspective, to enhance the Military Value of Robins Air Force Base and the Military Value of the Middle Georgia community.

121

General Fund

ECD Land Acquisitions – Funds to acquire properties for neighborhood redevelopment and other redevelopment activities

ECD Home Match – Annual amount to match grant for the annual HOME allocation. This allocation is based on an annual formula provided to the Dept of HUD to communities with a population over 50,000

ECD Administration – Annual amount budgeted for the administration of Property/Code Enforcement activities for one and two family homes and vacant residential lots.

ECD Demolition – Funds to test and abate hazards prior to demolish/board-up housing.

The salaries for the positions in the Organizational Chart are represented below. Health Costs, Pension Benefits, and other overtime are indicated in the separate line items.

Position Salary Position Salary Property Inspector (4) $29,106- 30,589 Bus. & Econ Dev Specialist $41,133 Property Inspector II $32,948.64 Projects Manager $41,133 Property Inspector Mgr $53,703 Office Assistant I $25,097 Data Entry Tech (2) $22,738 Loan Specialist $27,707 Administrative Asst (2) $30,589- 32,844 Construction Specialist $38,189 Dev. Div. Administrator $59,716 Program Specialist $39,150 Director ECD $78.153.84 Loan Specialist II $29,106 Acct Tech (2) $30,589-36,978 Assistant Director $64,164 Accounting Mgr $52,722 Redevelopment Mgr $56,062

122 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Appropriations Other Agencies

Planning/Zoning $360,695 $324,626 $324,626 $324,626 $0 GIS $40,382 $51,226 $51,226 $51,226 $0 Clean Air Comm. $24,546 $24,546 $24,546 $24,546 $0 Bibb Co Map $129,123 $119,625 $119,625 $119,625 $0 Middle Georgia RC $76,855 $76,855 $76,855 $76,855 $77,655 Board of Elect $275,958 $410,044 $410,044 $410,044 $0 MaconBibb Beautiful $57,109 $50,000 $50,000 $50,000 $0 Food Bank $8,100 $8,100 $8,100 $8,100 $8,100 Macon Arts Alliance $32,400 $32,400 $32,400 $32,400 $0 Mus. Arts/Science $48,615 $48,615 $48,615 $48,615 $0 Urban Dev. Authority $29,840 $27,340 $27,340 $27,340 $26,000 Ind. Authority $86,344 $77,710 $77,710 $77,710 $0 Children's Museum $0 $25,000 $25,000 $25,000 $25,000 Transit Aut. $1,362,019 $1,084,397 $1,084,397 $1,084,397 $1,023,500 Para Transit $126,481 $126,481 $126,481 $126,481 $187,400 ECD - Land Acquis. $194,588 $100,000 $100,000 $100,000 $110,000 Econ Dev Commiss. $40,000 $40,000 $40,000 $40,000 $0 Home Match $41,598 $115,000 $115,000 $115,000 $96,600 Administration $740,125 $0 $564,079 $564,079 $649,400 Demolition $280,201 $500,000 $500,000 $225,000 $300,000 Total ECD $1,296,513 $755,000 $1,319,079 $1,044,079 $1,156,000

Land Bank Aut. $100,000 $100,000 $100,000 $100,000 $100,000 New Twn Macon $10,000 $10,000 $10,000 $10,000 $10,000 Tubman Museum $0 $25,000 $25,000 $25,000 $0 Citizens Advocacy $5,000 $5,000 $5,000 $5,000 $0 Payne City $15,000 $15,000 $15,000 $15,000 $15,000 Douglas Theatre $94,726 $40,000 $80,000 $80,000 $80,000 Hills/Heights $75,000 $75,000 $75,000 $75,000 $0 21st Century $0 $0 $0 $0 $25,000

Total Other Agencies $4,254,705 $3,511,965 $4,116,044 $3,841,044 $2,733,655

ECD Performance Measures 2009 2010 2011 2012 Cases newly opened $3,591 $3,987 $3,268 $3,000 Cases (pending & newly-opened) $5,269 $6,419 $7,222 $7,000 Cases brought into compliance $3,566 $4,127 $2,363 $3,000 Properties demolished due to code enf.* $293 $204 $106 $150 Property Cases Dismissed for Bids $113 $126 $93 $110 Properties Abated/prepped for Demo $77 $70 $81 $80 *Demolished by City and Individual Owners

123

General Fund Expense

Transfers to other Funds

2007 Hotel Bond – this bond will continue beyond 2020. The balance of the bond after the 2012 payment will be $10,340,000.

Coliseum/Centreplex - The transfer to the Coliseum/Centreplex is expected to increase slightly over last year. As the investment group becomes more acclimated to the area and facilities, it is expected for this transfer to reduce.

Bowden Golf Course - has a transfer of $165,000. This is a reduction over the fiscal year 2011 actual. It is expected that renovations and promotions will drive up an increase in revenues.

2002 UDA Bonds - The UDA Bonds are also addressed in this area. The payments of these bonds will also go beyond 2020. The principle balance of this bond after 2012 will be $9,400,000.

Macon Terminal Station, located at the end of Cherry Street, houses Macon Transit Authority, City Information Technology Department, the Department of Economic and Community Development, Workforce development, and the Department Motor Vehicle Services. The facility is also available for receptions and other rentals.

124 General Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Transfers To Other Funds

2007 Hotel Bond $239,238 $997,013 $997,013 $759,775 $780,700 Coli/Auditorium $1,056,201 $595,777 $595,777 $376,675 $605,000 Law Enf. Grant $83,986 $47,381 $47,381 $47,381 $0 Bowden Golf $244,176 $137,120 $137,120 $177,579 $165,500 Capital Proj $2,571,390 $971,000 $971,000 $805,000 $0 2002 UDA Bond $1,029,559 $1,039,639 $1,039,639 $1,002,652 $1,031,688 Work Force $0 $0 $0 $0 $0 Solid Waste $0 $0 $0 $0 $0 Group Ins $0 $1,080,000 $1,080,000 $0 $0 Terminal Stat. $5,201 $233,572 $233,572 $233,572 $0 Gen. Pension $3,449 $0 $0 $0 $0 Fire/Pol Pension $5,442 $0 $0 $0 $0 $5,238,642 $5,101,502 $5,101,502 $3,402,634 $2,582,888

Total Transfer $5,238,642 $5,101,502 $5,101,502 $3,402,634 $2,582,888

Total Expenditures $65,649,996 $69,710,571 $71,498,741 $62,698,087 $74,238,526

$14,000,000

$12,000,000 City of Macon $10,000,000 Fund Balance 2001-2010 $8,000,000

$6,000,000

$4,000,000

Dollars $2,000,000

$0 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 ($2,000,000)

($4,000,000)

($6,000,000) Years

125

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126

Special Revenue Funds

Special Revenue Funds are used to account for the proceeds of specific revenue sources that are restricted to expenditures for specified purposes.

Hotel and Motel Tax Fund Accounts for the Hotel/Motel accommodation excise tax receipts and distributions to tourism promoting organizations as required by agreements with these organizations.

Enhanced 911 Fund Used to account for the operations and activities of the emergency telephone system.

Law Enforcement Confiscated Funds Accounts for amounts confiscated from criminal activity and their expenditures in compliance with State of Georgia and federal laws.

SPLOST Fund This account records the special local sales tax used for specific purposes. Currently the tax has expired and remaining balances are used to pay the short term notes for capital projects purchased in previous fiscal years. A new tax is expected to be placed on the ballot for voters to decide in November 2011.

2010 2011 2012 Summary Audit Budget Budget

Hotel/Motel Tax Revenues $ 697,746 $ 736,590 $ 750,000 Expenditures 697,746 (736,590) (750,000) Net Change in Net Assets $ - $ - $ -

E-911 Revenues $ 3,082,599 $ 2,512,000 $ 3,601,200 Expenditures (2,667,935) 3,093,062 (4,272,600) Net Change in Net Assets $ 414,664 $ 5,605,062 $ (671,400)

Law Enforcement Confiscated Funds Revenues $ 49,364 $ 60,000 $ 60,000 Expenditures (176,063) (135,000) (170,000) Net Change in Net Assets $ (126,699) $ (75,000) $ (110,000)

SPLOST Funds Revenues $ 710,916 $ 300,000 $ 35,000 Expenditures (4,264,772) (5,692,250) (4,304,700) Net Change in Net Assets $ (3,553,856) $ (5,392,250) $ (4,269,700)

127

Hotel and Motel Tax Fund

The City of Macon levies a six percent tax of the rent for every occupancy of a guest room in a hotel in the city. This tax began in 1994 and is for the encouragement, development, growth and expansion of tourism and conventions within the city. These are important to the economy of the cit and to the general welfare of its citizens. Macon has a desire to be a tourism and convention center of the state and should have the financial ability to attract and promote tourism and conventions, and to provide the necessary public facilities to compete in the domestic and international travel and convention markets. The city believes the tourism and convention industry should pay for the delivery of the services and facilities requested by them to promote and attract visitors and convention delegates. The monies raised should be spent as follows:n amount equal to 42.86 percent of the total taxes should go to support the Macon Centreplex  An amount equal to 49.81 percent of the total taxes should go to o 34.29 % Macon-Bibb County Convention and Visitors Bureau, Inc. o 6.00% Macon, Georgia Cherry Blossom Festival, Inc. o 4.76% Georgia Sports Hall of Fame, provided that it remains in the city. o 4.76% Georgia Music Hall of Fame, provided that it remains in the city.*  An amount equal to 7.33 percent of the total taxes should go to support o 2.57% Macon Centreplex and/or the associated lodging facility o 2.76% Douglass Theatre.

$800,000

$700,000

$600,000

$500,000

$400,000

$300,000

$200,000 Hotel and Motel Tax $100,000

$0 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

*As of June 2011, the Georgia Music Hall of Fame has been closed leaving 4.76% of the Hotel/Motel proceeds to go to a yet to be decided function.

128 Hotel and Motel Tax Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue

Taxes Hotel/Motel Tax Levy $697,746 $736,590 $736,590 $710,000 $750,000

Total Revenue $697,746 $736,590 $736,590 $710,000 $750,000

Expenditures

42.86% of taxes raised Macon Centreplex $299,054 $315,702 $315,702 $304,306 $321,450

Total $299,054 $315,702 $315,702 $304,306 $321,450

49.81% of taxes raised Macon-Bibb County Convention & Visitor Bureau $239,257 $252,577 $252,577 $243,459 $257,175 Cherry Bloosom Festival $41,865 $44,195 $44,195 $42,600 $45,000 Sports Hall of Fame $33,213 $35,062 $35,062 $33,796 $35,700 Music Hall of Fame $33,213 $35,062 $35,062 $33,796 $35,700

Total $347,547 $366,895 $366,895 $353,651 $373,575

7.33% of taxes raised Macon Centreplex $17,932 $18,930 $18,930 $18,247 $19,275 Douglass Theatre $33,213 $35,062 $35,062 $33,796 $35,700

Total $51,145 $53,992 $53,992 $52,043 $54,975

Total Expenditures $697,746 $736,590 $736,590 $710,000 $750,000

Net Increase or (Decrease) $0 $0 $0 $0 $0 Before Transfers

Change in Net Asset $0 $0 $0 $0 $0

Net Assets - Beginning $0 $0 $0 $0 $0

Net Assets- Ending $0 $0 $0 $0 $0

129

E- 911 Fund

The emergency operators are a vital part of life in Macon as in any other community. This program is funded from a fee imposed on the users of the fixed land lines as well as the mobile devices. Over the years there has been a gradual growth of portable telephones. The revenue is indicative of this phenomenon. The analysis of the expenditures of the fund reflects:

 62 authorized full time employees reporting to the police department. Currently 18 vacancies.  The major portion of Contractual Services is for the maintenance of the telephone system and equipment and the Computer Aided Dispatch System (CAD)  Total operating expenditures are less than the operating revenues for the past three years. This positive position allows the fund to invest two million dollars in fiscal years 2011 and 2012 into needed equipment. The majority of the funds are to upgrade the telephone system and related computers to continue to maintain a state of the art emergency response system for the city.  The subscriber of an exchange access facility may be billed for the monthly 9-1-1 charge, if any, imposed with respect to that facility by the service supplier. Such 9-1-1 charge may not exceed $1.50 per month per exchange access facility provided to the telephone subscriber. For wireless telecommunications it is $1.00 per month.  A wireless service supplier may recover its costs expended on the implementation and provision of wireless enhanced 9-1-1 services to subscribers in an amount not to exceed 30¢ of each 9-1-1 charge collected from a place of primary use that is within the geographic area that is served by the local government or would be served by the local government for the purpose of such emergency 9-1-1 system. The payment for this cost recovery comes from line item Telephone Contractual.

Position Salary Police Lieutenant $46,200 Supervisor Operator (4) $38,200-32,134 TAC/Trainer- CJIS Liaison (2) $29,106-30,589 E-911 Operators (54) $26,371- 29,816 E-911 Information Specialist $23,886

130 E-911 Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue

Fees Subscriber Fees- Fixed $1,244,471 $1,100,000 $1,100,000 $1,555,589 $1,300,000 Subscriber Fees- Mobile $1,837,002 $1,400,000 $1,400,000 $2,296,253 $2,300,000 Total $3,081,473 $2,500,000 $2,500,000 $3,851,841 $3,600,000

Interest $1,126 $12,000 $12,000 $0 $1,200

Other $0 $3,500 $3,500 $2,800 $0 Fund Balance $0 $0 $0 $390,275 $335,700

Total Revenue $3,082,599 $2,515,500 $2,515,500 $4,244,916 $3,936,900

Subscriber Fees

$2,500,000 $2,000,000

$1,500,000 Land line $1,000,000 Mobile $500,000 $0

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

This graph reflects a cultural shift in the methods of communication. More mobile telephones are being used either in place of the conventional land line or in addition to.

131 E-911 Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures Salaries and Benefits Full-time $1,428,165 $1,663,134 $1,663,134 $1,200,252 $1,563,000 Part-time $0 $0 $0 $0 $0 Overtime $46,525 $78,000 $78,000 $197,813 $100,000 Employee Benefits $149,446 $183,720 $183,720 $143,665 $355,600 Health Care $358,514 $373,550 $373,550 $283,631 $200,000 Workers Compensation $0 $0 $0 $0 $98,200 Total $1,982,650 $2,298,404 $2,298,404 $1,825,361 $2,316,800

Supplies and Materials Operating $16,776 $19,603 $19,603 $7,865 $20,200 Clothing $14,693 $18,440 $18,440 $23,050 $18,500 Total $31,469 $38,043 $38,043 $30,915 $38,700 Repairs and Maintenance Vehicle Parts Repair $60 $0 $0 $75 $0 Vehicle Parts Labor $256 $0 $0 $320 $0 Other Repairs $4,860 $6,640 $6,640 $0 $5,300 Total $5,176 $6,640 $6,640 $395 $5,300 Utilities Telephone $206,285 $236,545 $236,545 $207,643 $236,000 Electric $22,680 $22,500 $22,500 $21,027 $24,000 Other $6,160 $2,200 $2,200 $1,780 $2,600 Total $235,125 $261,245 $261,245 $230,450 $262,600 Other Operating Travel Expense $5,625 $8,592 $8,592 $2,837 $11,100 Printing, Binding & Books $355 $990 $990 $73 $0 Contractual Services $117,715 $138,950 $138,950 $167,478 $148,600 Telephone Contractual $239,920 $250,000 $250,000 $155,049 $250,000 Dues and Subscriptions $192 $260 $260 $278 $300 Insurance $39,607 $39,000 $39,000 $91,259 $0 Cash Reserve $0 $16,500 $16,500 $0 $0 Machinery $10,101 $34,443 $34,443 $38,656 $29,000 Total $413,515 $488,735 $488,735 $455,630 $439,000 Total Expenditures $2,667,935 $3,093,067 $3,093,067 $2,542,751 $3,062,400

Net Increase or (Decrease) $414,664 ($577,567) ($577,567) $1,702,165 $874,500 Before Transfers

Transfer to Capital Projects $0 $0 $1,702,165 $1,702,165 $874,500

Change in Net Asset $414,664 ($577,567) ($2,279,732) ($0) $0

Net Assets - Beginning $2,145,162 $2,559,826 $2,559,826 $2,559,826 $2,559,826

Net Assets- Ending $2,559,826 $1,982,259 $280,094 $2,559,826 $2,559,826

132 E-911 Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Capital Projects CAD system replacement $600,000 $600,000 Telephone system upgrade $750,000 $750,000 Virtual Software - Mail $4,600 $4,600 Carpet Replacement $13,000 $13,000 Carpet Replacement $11,000 $11,000 Telephone system upgrade $323,565 $323,565

$1,702,165 $1,702,165 Work Stations - 13 $208,000 Radio Consoles -8 $480,000 UDEP encryption $15,000 CPU units and monitors-15 $42,000 Portable Radios - 10 $31,000 Phone console $75,000 Radio IP Server & Software $23,500

$874,500

Performance Measures 2009 2010 2011 2012 (proj) Number of Calls Received 487678 450010 469124 471000 Number of Calls Dispatched 283210 295093 310596 321000 *Calls Received and Dispatched are on Calendar Year **2011 data is through 5/31/2011

133

Law Enforcement Confiscated Funds

The confiscated funds are money and property seized by local law enforcement from criminal activity that may be converted for use by the police department in their efforts to prevent crime. These funds cannot be used to supplant the normal budgetary items and their use is at the sole discretion of the Chief of Police.

In fiscal year 2011, there was approximately $57,000 collected in Confiscated Funds. $15,000 was collected from local and state cases and $42,000 from Federal cases.

$42,000 of those collected Confiscated Funds were spent on Training and Travel, Contractual Services, and Machinery & Equipment.

2010 2011 2012 Summary Audit Budget Budget

Revenues $ 49,634 $ 145,000 60,000 Expenditures (176,063) (145,000) (170,000) Transfers (27,351) - - Net Change in Fund Bal $ (153,780) $ - $(110,000)

Beginning Fund Bal $ 301,788 $ 148,008 148,008 Transfer from Fund Bal - - 110,000

Ending Fund Bal $ 148,008 $ 148,008 $ 38,008

134 Law Enforcement Confiscated Funds

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue

Receipts Local/State $49,634.16 $60,000.00 $60,000.00 $15,000.00 $15,000.00 Federal $0.00 $0.00 $0.00 $45,000.00 $45,000.00

Transfer Fm Fund Bal $0.00 $85,000.00 $85,000.00 $0.00 $110,000.00

Total $49,634.16 $145,000.00 $145,000.00 $60,000.00 $170,000.00

Total Revenue $49,634.16 $145,000.00 $145,000.00 $60,000.00 $170,000.00

Expenditures

State/ Local Operating $1,407.91 $0.00 $0.00 $0.00 $10,000.00 Travel & Training $39,268.75 $15,000.00 $15,000.00 $14,000.00 $40,000.00 Telephone $0.00 $3,500.00 $3,500.00 $0.00 $0.00 Contractual Svcs $27,539.62 $11,000.00 $11,000.00 $13,000.00 $15,000.00 Trnsfr to LE Grant Fund $27,351.12 $0.00 $0.00 $0.00 $0.00 Machinery & Equip $107,846.83 $100,000.00 $100,000.00 $12,000.00 $100,000.00 Patrol Dog $0.00 $15,500.00 $15,500.00 $0.00 $5,000.00

Total $203,414.23 $145,000.00 $145,000.00 $39,000.00 $170,000.00

Total Expenditures $203,414.23 $145,000.00 $145,000.00 $39,000.00 $170,000.00

Net Increase or (Decrease) ($153,780.07) $0.00 $0.00 $21,000.00 $0.00 Before Transfers

Change in Net Asset ($153,780.07) $0.00 $0.00 $21,000.00 ($110,000.00)

Net Assets - Beginning $301,788.00 $148,008.00 $148,008.00 $148,008.00 $169,008.00

Net Assets- Ending $148,007.93 $148,008.00 $148,008.00 $169,008.00 $59,008.00

135

Special Purpose Local Option Sales Tax

On April 19, 2005 the Board of Commissioners of Bibb County adopted a resolution authorizing the imposition of the Special Sales Tax. The Special Sales Tax was voted on June 21, 2005. The majority of the voters voted to approve the tax. The City’s portion of the tax was to be spent as follows:

 Retirement of the Macon Coliseum and Centreplex Revenue Bonds  Payment of GMA Lease Pool Debt  Retirement of City of Macon General Obligation Debt, Series 1976  Improvements to the storm water management system

Revenues 2006 2007 2008 2009 2010 2011

Sales Tax $7,259,438 $10,606,605 $10,981,176 $ 7,600,235 $199,253 $35,881 Interest Revenue 243,948 322,303 480,242 305,222 405,769 77,929

Total Revenues $7,503,386 $10,928,908 $11,461,418 $7,905,457 $605,022 $113,810

Expenditures

Coliseum Bond $1,238,138 $1,675,571 $1,682,363 $11,402,881 $0 $0 GMA Lease Pool 586,364 657,207 576,232 1,192,274 832,023 0 Storm Water 0 48,386 181,065 666,208 1,098,320 1,641,144

Total Expenditures $2,718,934 $3,293,992 $2,439,660 $13,261,363 $1,930,343 $1,940,987

136 Special Purpose Local Option Sales Tax (SPLOST)

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue

Interest - GMA $326,631 $0 $0 $0 $0 Interest - Other ($3,052) $0 $0 $0 $0 Interest - Bank $82,190 $300,000 $300,000 $40,000 $35,000 SPLOST Proceeds $199,253 $0 $0 $24,800 $0 Transfer - Bowden $105,984 $0 $0 $0 $0 Fund Balance $0 $5,392,250 $5,392,250 $0

Total Revenue $711,006 $5,692,250 $5,692,250 $64,800 $35,000

Expenditures

Administrative Expense $41,401 $0 $0 $0 $0 Storm Water Management $1,098,320 $3,500,000 $3,500,000 $1,271,879 $1,500,000 LP-EQ Interest $0 $302,032 $302,032 $302,032 $302,000 LP- Admin Expense $0 $25,200 $25,200 $0 $25,200 Bank Fees $285 $0 $0 $0 $0 LP- OID Dep $299,250 $0 $0 $0 $0 Agent Fees $0 $5,540 $5,540 $5,540 $5,500 BB & T Debt Payment $0 $524,027 $474,293 $474,293 $753,000 Capital Lease $0 $1,335,451 $1,335,451 $1,335,451 $1,719,000 BB & T Debt Principal $453,143 $0 $0 $0 $0 BB & T Debt Interest $37,880 $66,357 $66,357 $66,357 $0 Trans to General Fund $2,334,492 $0 $0 $0 $0

Total Expenditures $4,264,772 $5,758,607 $5,708,873 $3,455,553 $4,304,700

Net Increase or (Decrease) ($3,553,766) ($66,357) ($16,623) ($3,390,753) ($4,269,700)

Net Assets - Beg. Bal. $12,706,471 $9,152,705 $9,152,705 $9,152,705 $5,761,953

Net Assets - Ending Bal. $9,152,705 $9,086,348 $9,136,082 $5,761,953 $1,492,253

The tax called SPLOST has ended and there are enough funds to get through fiscal year 2012. It is anticipated that a new tax proposal will be on the ballot in November 2011 which will extend the life of SPOLST and the ability to pay short term debt related to it.

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Enterprise Funds

Operations of the Enterprise Funds are to be self-supporting.

Major Proprietary Funds Solid Waste Management Fund Used to account for the operations and activities of the city landfill and activities associated with solid waste pickup within residential areas.

Airport Enterprise Fund Accounts for the activities of a municipal airport in the City of Macon.

Non-Major Proprietary Funds Bowden Golf Course Fund The City owned golf course reflects the revenues and expenses relating to the operation and all necessary activity is recorded in this fund.

2010 2011 2012 Summary Audit Budget Budget Major Proprietary Solid Waste Revenues Oper/Non Oper $ 5,888,556 $ 4,727,700 $5,631,000 Transfers In 1,214,703 2,244,072 1,584,726 Expenditures Oper/Non Oper $ 5,876,401 $ 7,177,200 $7,215,726 Transfers Out 510,000 500,000 - Change in Net Assets $ 716,858 $ (705,428) $ - Airport Revenues Oper/Non Oper $ 2,330,033 $ 1,537,463 $2,532,834 Transfers In 350,763 329,340 Expenditures Oper/Non Oper $ 1,416,240 $ 2,146,803 $2,124,600 Transfers Out - - - Change in Net Assets $ 1,264,556 $ (280,000) $ 408,234 Non-Major Proprietary Bowden Revenues Oper/Non Oper $ 285,736 $ 392,100 $ 407,500 Transfers In 244,176 154,820 246,599 Expenditures Oper/Non Oper $ 718,421 $ 625,385 $ 654,099 Transfers Out 202,032 - - Change in Net Assets $ (390,541) $ (78,465) $ -

139

Solid Waste Fund

This fund is part of the proprietary fund type group and is an enterprise fund. It is to be operated as a business-type fund. Revenues should be set to cover the costs of operation as well as depreciation and bond principal payments. This fund is responsible for the sanitary disposal of all solid waste and trash for the City of Macon and Bibb County. This landfill is operated six days per week on a cost recovery basis and creates a reserve fund for future development and eventual closing. This fund is comprised of two types of activities:

Waste Collection

The Waste Collection function is responsible for the collection of all household waste; yard debris; white goods; from all residences and apartment complexes not contracted to private haulers within the City limits on scheduled collection days. This function is also responsible for the removal of dead animals; maintenance of litter containers in the downtown area, rollout cart replacement and repairs, and enforcement of the City Code of Ordinances as it pertains to Public Works.

Goal – To provide a safe and sanitary method of solid waste removal throughout the City by weekly removal of accumulated waste, maintenance of rollout carts, and diligent enforcement of the City code.

Landfill

This fund is responsible for the sanitary disposal of all solid waste and trash for the City of Macon and Bibb County. This landfill is operated six days per week on a cost recovery basis and creates a reserve fund for future development and eventual closing. This function also operates a compost site derived from separated yard trash and white goods recycling area. A tipping fee is charged to all commercial business but free use privileges are extended to the citizens of Macon and Bibb County hauling from their residences only. The landfill has a liability for post-closure care of $9.5 million. The annual provision is $430,000 to amortize the cost of post-closure. Machinery includes five radios for security purposes at the landfill.

Goal – Operate a permitted solid waste disposal system in accordance with the guidelines established by the EPA and EPD and to provide a safe sanitary means of solid waste disposal for the citizens

Authorized positions 2008 2009 2010 2011 2012

Waste Collection 69 69 69 69 69

Landfill 15 15 15 15 15

140

Solid Waste

Position Salary Position Salary

2-SW Coordinator $32,948.64-36,352 9-Hvy Equip Oper $26,371-29,106

2-Weighmaster $22,738 2-Attendant $22,360

Assistant Director $59,027 Supervisors-2 $32,822-43,097

Office Assistant II $26,270 Sanitation Inspectors-2 $26,270-38,313

Hvy Equip Operators-21 $26,270-32,822 Service Workers-3 $22,360

Sanitation Workers-29 $22,360-25,569

City of Macon Employees collecting recycling on College Street

141 Solid Waste Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Waste Collection

Revenue

Fees Waste Manage. $4,773,794 $3,961,000 $3,961,000 $3,085,312 $3,900,000 FIFA $213,912 $0 $0 $97,563 $97,000 Late -Prior Yr $155,154 $0 $0 $76,823 $76,000 Late Fees $21,170 $14,200 $14,200 $11,242 $11,000 General Fund $1,217,703 $0 $0 $0 $0 Net Assets $0 $1,387,072 $1,387,072 $0 $0 GMA lease $329,844 $857,000 $857,000 $850,705 $265,000 Interest Income $176,325 $0 $0 $0 $0 Trans Net Assets $161,146 Total Revenue $6,887,903 $6,219,272 $6,219,272 $4,121,645 $4,510,146

Expenditures

Salaries and Benefits Full-time $1,472,085 $1,438,213 $1,438,213 $1,354,102 $1,500,000 Overtime $30,609 $20,000 $20,000 $12,904 $20,000 Additional $0 $0 $0 $0 $64,000 Benefits $153,596 $155,300 $155,300 $140,396 $336,400 Health Care $390,889 $355,475 $355,475 $321,343 $250,000 Workers Comp $0 $0 $0 $0 $93,456

Total $2,047,178 $1,968,988 $1,968,988 $1,828,744 $2,263,856

Supplies and Materials Operating $5,468 $7,654 $7,654 $2,577 $13,700 Clothing $19,424 $3,444 $3,444 $1,962 $9,800

Total $24,892 $11,098 $11,098 $4,539 $23,500

Repairs and Maintenance Fuel, Oil $216,506 $226,161 $226,161 $189,843 $257,000 Vehicle Parts $203,522 $200,000 $200,000 $168,377 $148,000 Vehicle Labor $240,991 $149,999 $149,999 $208,573 $187,500

Total $661,019 $576,160 $576,160 $566,793 $592,500

Other Operating Roll Off- Grant $0 $5,806 $5,806 $0 $0 Travel &Training $0 $1,410 $1,410 $1,000 $1,500 Printing $150 $3,200 $3,200 $0 $3,200

142 Solid Waste Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget Contractual $266,792 $250,000 $250,000 $216,226 $277,000 Indirect Charges $272,712 $225,046 $225,046 $202,532 $0 GMA Principal $154 $422,271 $422,271 $0 $410,846 BB&T Principal $11,887 $0 $0 $0 $544,644 Machinery $0 $0 $0 $0 $6,000 Capital Lease $0 $484,503 $484,503 $0 CIP $146,700 $857,000 $857,000 $850,705 $265,000

Total $698,395 $2,243,430 $2,243,430 $1,270,463 $1,508,190

Depreciation Depreciation $69,139 $425,428 $425,428 $70,000 $122,100 Cash Reserve $0 $15,000 $15,000 $0 $0

Total $69,139 $440,428 $440,428 $70,000 $122,100

Transfers General Fund $510,000 $500,000 $500,000 $0 $0

Total $510,000 $500,000 $500,000 $0 $0

Total Expenditures $4,010,623 $5,740,104 $5,740,104 $3,740,539 $4,510,146

Waste Collection Net Increase or (Decrease) $2,877,280 $479,168 $479,168 $381,106 $0

$6,000,000

$5,000,000

$4,000,000

$3,000,000

$2,000,000 Waste Collection Fees 2008-2012 $1,000,000

$0 2008 2009 2010 2011 2012

Waste Collection Fees have declined significantly over the past few years.

143 Solid Waste Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget Landfill

Revenues

Fees Tipping Fees $602,128 $653,300 $653,300 $476,997 $610,000 Landfill Permits $9,210 $2,000 $2,000 $8,039 $7,000 Recycling Recovery $31,532 $21,600 $21,600 $31,688 $25,000 Gas Sales $104,086 $75,600 $75,600 $48,875 $100,000 GMA $540,000 Net Assets $0 $0 $0 $747,489 $1,423,580

Total Revenue $746,956 $752,500 $752,500 $1,313,087 $2,705,580

$1,400,000 Landfill Fees Collected $1,200,000 2008-2012 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 2008 2009 2010 2011 2012

Landfill fees have been declining over the past four years. This has drastically affected the Solid Waste Fund. Solutions are needed to recover the lost revenues in order to cover the costs of operations. Over $500,000 is planned to be expended for a new track hoe and a dump truck in fiscal year 2012 in addition to over $600,000 for a gas well for methane.

Expenditures

Salaries and Benefits Full-time $362,346 $378,993 $378,993 $339,673 $398,200 Overtime $7,165 $12,000 $12,000 $4,790 $12,000 Additional $0 $0 $0 $0 $10,000 Benefits $38,071 $41,641 $41,641 $35,431 $89,500 Health Care $94,830 $90,375 $90,375 $72,875 $60,000 OPEB $759,066 $0 $0 $0 $0 Workers Comp $0 $0 $0 $0 $23,760

Total $1,261,478 $523,009 $523,009 $452,768 $593,460

144 Solid Waste Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Supplies and Materials Operating $21,523 $35,241 $35,241 $15,000 $35,000 Maintenance $0 $19,956 $19,956 $482 $33,000 Clothing $2,853 $1,026 $1,026 $86 $2,100 Small Tools $0 $870 $870 $113 $3,900 Agriculture $9,532 $16,388 $16,388 $9,050 $23,300 Cleaning $0 $499 $499 $401 $1,100

Total $33,908 $73,980 $73,980 $25,132 $98,400

Repairs and Maintenance Fuel, Oil $165,620 $145,254 $145,254 $129,270 $216,300 Vehicle Repair $186,261 $175,000 $175,000 $65,129 $175,000 Vehicle Labor $143,261 $139,850 $139,850 $79,354 $139,000

Total $495,142 $460,104 $460,104 $273,753 $530,300

Utilities Telephone $536 $600 $600 $481 $600 Electricity $37,551 $19,320 $19,320 $23,514 $19,320 Maintenance $146 $500 $500 $0 $500 Other $995 $2,060 $2,060 $1,325 $2,100

Total $39,229 $22,480 $22,480 $25,319 $22,520

Other Operating EPD Surcharge $55,001 $40,000 $40,000 $40,041 $55,000 Travel $2,491 $1,410 $1,410 $1,253 $3,800 Printing $369 $500 $500 $100 $500 Contractual $184,080 $193,615 $193,615 $196,948 $230,000 Medical Claims $0 $2,000 $2,000 $0 $0 Bad Debt Exp $200,393 $0 $0 $0 $0 Machinery $0 $0 $0 $0 $2,400 Capital Projects $0 $0 $0 $0 $540,000 Postclosure Exp ($190,000) $340,000 $340,000 $340,000 $340,000

Total $252,334 $577,525 $577,525 $578,342 $1,171,700

145 Solid Waste Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Other Operating Depreciation Expen $315,287 $280,000 $280,000 $310,000 $289,200

Total $315,287 $280,000 $280,000 $310,000 $289,200

Transfers General Fund $510,000 $500,000 $500,000 $0 $0

Total $510,000 $500,000 $500,000 $0 $0

Total Expenditures $2,907,378 $2,437,098 $2,437,098 $1,665,315 $2,705,580

Landfill Net Increase or (Decrease) ($2,160,422) ($1,684,598) ($1,684,598) ($352,228) $0

Solid Waste Summary

Waste Collection Revenue $6,887,903 $6,219,272 $6,219,272 $4,121,645 $4,510,146 Expenditures $4,010,623 $5,740,104 $5,740,104 $3,740,539 $4,510,146 Net $2,877,280 $479,168 $479,168 $381,106 $0

Landfill Revenue $746,956 $752,500 $752,500 $1,313,087 $2,705,580 Expenditures $2,907,378 $2,437,098 $2,437,098 $1,665,315 $2,705,580 Net ($2,160,422) ($1,684,598) ($1,684,598) ($352,228) $0

Solid Waste $716,858 ($1,205,430) ($1,205,430) $28,878 $0

Performance Measures 2009 2010 2011 2012 Waste Collection Tons of residential waste collected N/A N/A 35,484 40,000 # of garbage accounts N/A N/A 34,217 34,267 # of complaints/work orders per 1000 N/A N/A 53 50

Landfill EPD inspection score N/A N/A 75 80 Tons of waste disposed N/A N/A 79,063 83,000 Tons of storm debris disposed N/A N/A 400 600

146 Solid Waste Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget Cash Flow Analysis - 2012

Net change in assets $716,858 $0 $80

Add: Other $0 $0 $0 Proceeds -Lease $926,318 $850,705 $1,142,500 Depreciation $384,426 $380,000 $384,426 Total $1,310,744 $380,000 $1,527,006

Deduct:

Principal Pay $127,508 $316,700 $316,700 Capital: Landfill- Carts Capital Items $1,214,703 $850,705 $1,142,500 Other $351,461 $0 $0 $1,693,672 $1,167,405 $1,459,200 Increase/ (Decrease) in Cash $333,930 $23,232 $67,886

Cash -Beg Balance $194,666 $528,596 $551,828

Cash - Ending Bal $528,596 $551,828 $619,714

147

Airport Fund

Macon's Municipal Aviation Department is responsible for the safe conditions and operation of Middle Georgia Regional and Macon Downtown Airports, building and land rentals and maintenance of all City-owned buildings on the airport grounds.

Middle Georgia Regional Airport is a commercial airport that includes the Bombardier maintenance hangar (formally home of Atlantic Southeastern Airlines Maintenance department) and offices as well as Timco cargo airline maintenance facility. Macon Downtown Airport is a general aviation airport that serves private, corporate, and executive jet aircraft.

 The projected increase in Federal lease revenue is because the FAA assumed the previous Lockheed Martin lease of $120,000 which was budgeted as other leases in prior years. Lockheed Martin terminated their lease at mid year causing a $64,000 loss in revenue for 2011.  The passenger facility charge program (Air-PFC) will not be renewed in FY 2012 by the FAA which results in a loss of revenue.  The anticipated grant revenue will decrease slightly as Project AIP-025 nears completion.  The airport is anticipating a grant with a local match of $24,900, which is included in the budget.  Debt will be paid in full in fiscal year 2019.  Macon Downtown Airport is a general aviation airport that serves private, corporate, and executive jet aircraft.  Airports are managed by TBI Airport Management, Inc. on behalf of the City of Macon.

Performance Measures

2009* 2010 2011 2012 (proj) Annual Aircraft Operations 18,028 1,7632 17,209 18,000 Airline Passengers per year 15,112 2,447 2,597 2,500

*2009 marks time when Delta was flying essential air service from Middle Ga Regional Airport.

148 Middle Georgia Regional Airport

Account 2010 2011 2012 Title Acutal Original Amended Projected Budget Revenue

Operating

Mobile Home $33,490 $33,700 $33,700 $27,088 $30,000 Airlines $93,871 $80,500 $80,500 $34,085 $84,700 Federal $13,251 $11,700 $11,700 $139,063 $135,000 Other leases $749,543 $711,700 $711,700 $548,541 $647,000 Air leases $689,290 $689,863 $689,863 $689,000 Parking Fees ($1,397) $0 $0 ($2,427) $0 Air- PFC $3,355 $5,000 $5,000 $1,199 $0 Miscellaneous $851 $5,000 $5,000 $2,204 $3,500 Transfer from Debt Service $14,403 $0 $0 $0 $0 Vehicle Maint. $97,266 $0 $0 $0 $0 Capital Projects $66,235 $0 $0 $0 $0 Fund Bal $0 $329,340 $334,837 $0 $0 Total $1,760,158 $1,866,803 $1,872,300 $749,751 $1,589,200

Grants Comm GRT $9,880 $0 $0 ($109,923) $0 AIP GDOT M $4,009 $0 $0 $0 $0 AIP 3.13 M $6,192 $0 $0 $0 $0 AIP REV $107,616 $0 $0 $0 $0 AIP 3-3-R $245,802 $0 $0 $0 $0 GDOT AP090 $473,659 $0 $0 $0 $0 FAA Match $167,318 $0 $68,314 $0 $0 AIP 26 FAA $0 $0 $3,017,088 $0 $919,439 AIP 26 GDOT $0 $0 $79,397 $0 $24,195 Other $0 $0 $0 $13,000 $0 Trans Fm CIP $172,859 $0 $82,992 $0 $0 COM CRT ($11,048) $0 $0 $122,000 $0 AIP Proj $0 $0 ($71,909) $54,000 $0 AIP26 Proj $0 $0 ($3,175,882) $3,000,000 $0

Total $1,176,287 $0 $0 $3,079,077 $943,634

Total Revenue $2,936,445 $1,866,803 $1,872,300 $3,828,829 $2,532,834

149 Middle Georgia Regional Airport

Account 2010 2011 2012 Title Acutal Original Amended Projected Budget

Expenditures

Operating Operating supplies $8,206 $9,178 $9,178 $9,739 $9,000 R & P supplies $9,901 $11,790 $11,790 $11,154 $8,700 Clothing $2,923 $2,133 $2,133 $1,500 $1,700 Fuel and Oil $26,361 $30,738 $30,738 $18,957 $34,700 Vehicle Parts $8,425 $12,516 $12,516 $8,794 $15,000 Vehicle Maint Labor $9,468 $9,293 $9,293 $9,369 $10,000 Small Tools $915 $810 $810 $926 $700 Agricultural Supplies $5,158 $5,316 $5,316 $5,000 $3,700 Cleaning $3,020 $4,475 $4,475 $2,262 $4,500 Elect supplies $5,770 $7,434 $7,434 $5,896 $5,800 Prof svs $1,521 $3,000 $3,000 $3,000 $3,000 Advertising $5,210 $410 $410 $14,707 $300 Printing $678 $800 $800 $844 $300 Telephone $9,311 $9,288 $9,288 $8,948 $9,600 Electricity $122,512 $138,957 $138,957 $101,084 $122,900 Repair and Maint $4,465 $11,810 $11,810 $8,000 $10,400 Contractual $683,732 $691,860 $691,860 $690,000 $682,800 Indirect Charges $66,600 $62,936 $62,936 $62,936 $62,000 Dues and Subscription $475 $967 $967 $475 $200 Other Utilities $26,300 $28,344 $28,344 $17,775 $28,500 Bad Debt Expense $1,045 $0 $0 $0 $1,000 Liability Insurance $20,505 $27,724 $27,724 $22,000 $26,500 Machinery & Equip $4,391 $14,000 $14,000 $13,000 $9,800 Building Improvements $0 $10,000 $10,000 $5,000 $6,500 Other improvements $2,682 $0 $0 $802 $0 Depreciation $374,448 $280,000 $280,000 $365,000 $355,100

Total $1,404,024 $1,373,779 $1,373,779 $1,387,169 $1,412,700

150 Middle Georgia Regional Airport

Account 2010 2011 2012 Title Acutal Original Amended Projected Budget

Other 1988 ASA Interest $115,812 $332,750 $332,750 $120,000 $335,000 1993 Zantp Interest $152,053 $353,190 $353,190 $150,000 $352,000 Capital Lease $0 $13,184 $13,184 $0 $0 M CIP transfer $0 $73,900 $79,397 $12,992 $24,900

Total $267,865 $773,024 $778,521 $282,992 $711,900

Total Expenditures $1,671,889 $2,146,803 $2,152,300 $1,670,161 $2,124,600

Net Increase or (Dec) $1,264,556 ($280,000) ($280,000) $2,158,668 $408,234 Before Transfers

Change in Net Assets $1,264,556 ($280,000) ($280,000) $2,158,668 $408,234

Net Asset - Beginning $13,270,509 $14,598,394 $14,598,394 $14,598,394 $14,022,166

Net Asset - Ending $14,535,065 $14,318,394 $14,318,394 $16,757,062 $14,430,400

Debt Matuity Schedule 2012 2013 2014 2015 2016 Principal $220,000 $235,000 $250,000 $265,000 $280,000 Interest $133,190 $119,990 $105,890 $90,890 $74,725 Total $353,190 $354,990 $355,890 $355,890 $354,725 Debt will expire in fiscal 2018

2002 ASA Principal $225,000 $235,000 $250,000 $265,000 $275,000 Interest $107,750 $96,500 $84,750 $72,250 $59,000 Total $332,750 $331,500 $334,750 $337,250 $334,000 Debt will expire in fiscal 2019

Total Debt Payments Principal $445,000 $470,000 $500,000 $530,000 $555,000 Interest $240,940 $216,490 $190,640 $163,140 $133,725 Total $685,940 $686,490 $690,640 $693,140 $688,725

151

Bowden Golf Course

The 18-hole "Bowden" course at the Bowden Golf Course facility in Macon, Georgia features 6,570 yards of golf from the longest tees for a par of 72. The course rating is 69.7 and it has a slope rating of 119. Designed by Dick Cotton, the Bowden golf course opened in 1949. Bowden has a full length driving range with a large tee area, a chipping green, and a putting green. Golf lessons are available with an appointment and Bowden has a fully stocked pro shop and a snack bar that has a full menu of selections.

Bowden is the second oldest course in Macon. The course provides a challenge for players of any ability, with four sets of tees on each hole, ranging in length from 4940 to 6626 yards.

The golf course is being restructured with the intent of increased activity by the citizens. 2011 was a rebuilding year. Several unique items in the expenditures are reflected:  OPEB is not being budgeted for funding.  Employee benefits increased as the pension costs rose due to inflationary costs but also a down stock market.  Agriculture is an area of increased costs as it is desired to treat the greens and tee boxes along with the fairways with more fertilizer to bring the condition of the golf course to a higher level of playability.  Indirect charges are not being budgeted in 2012 as the fund struggles with making a profit. The general fund has to contribute funds to cover the deficit. The indirect costs are paid back to the general fund for costs of administration. Rather than increasing the contribution to the golf fund and receiving money back from the golf fund, there is less redundancy if the indirect costs were netted with the contributed funds reducing the amount the general fund needs to contribute.  In 2011 principal payments for the outstanding debts were included in the operating budget as well as machinery and a line item for cash reserve, which are not appropriate GAAP accounting.  Concession sales - reflects a revamped restaurant and monthly rental from the operator.  Bowden Golf course is an enterprise fund, which is designed to be operated as a business. The goal is to have enough funds raised by the users of the course and eliminate the need for the general fund contribution. The general fund contribution is a tax subsidy that could be eliminated with either greater usage or higher fees. Over the past few years the general fund contribution has been – 2008 was $147,947, 2009 was $319,486, 2010 was $244,176. 2011 is anticipated to be $177,600 and 2012 at $200,500. In five years over one million dollars has been contributed to the golf course to ensure it is operational.  This Enterprise Fund is designed to be operated as a business. The goal is to have enough funds raised by customers and eliminate the need for a General Fund contribution.

152

Bowden

Bowden General Manager $44,117 Maintenance Worker I (2) $22,360-28,496 Assistant Superintendent $26,270 Golf Course Attendant $22,621 Golf Coordinator $24,398 Golf Monitor $22,651 Golf Mechanic P/T $14,518 Golf Attendant P/T $7,998

The par 4, 15th hole at the Bowden Golf Club

153 Bowden Golf Course

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue

Fees Green $96,150 $140,000 $140,000 $120,000 $150,000 Range $22,228 $29,000 $29,000 $29,000 $29,000 Total $118,378 $169,000 $169,000 $149,000 $179,000

Membership $17,592 $20,000 $20,000 $20,000 $25,000

Cart Rentals $137,508 $178,000 $178,000 $165,000 $180,000

Sales Merchandise $9,442 $15,000 $15,000 $8,000 $14,000 Concession $454 $6,600 $6,600 $4,000 $6,000 Total $9,896 $21,600 $21,600 $12,000 $20,000

Other $2,141 $3,500 $3,500 $2,800 $3,500 Transfer from General Fund $244,176 $137,120 $137,120 $177,579 $165,500 Trans.from Bowden Net Assets $81,099 Total Revenue $529,691 $529,220 $529,220 $526,379 $654,099

Survey of surrounding golf courses

Green Fees Green Fees with Cart for 18 holes with Cart for 18 holes Bowden Golf Course $26 River Forest Golf Club $65 Jones County $20 Barrington Hall Golf $46 Oakview $44 Brickyard at Riverside $72 Oak Haven $29 Healy Point Country Club $70 Forsyth $25 Pine Oaks Golf $32 Idle Hour Country Club $90 Source: Golfnow.com

154 Bowden Golf Course

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Salaries and Benefits Full-time $165,102 $186,382 $186,382 $163,876 $190,900 Part-time $14,574 $22,603 $22,603 $14,518 $22,600 Summer help $28,414 $32,113 $32,113 $28,000 $32,400 Employee Benefits $20,700 $24,408 $24,408 $18,759 $45,073 Health Care $46,251 $42,175 $42,175 $41,222 $31,000 OPEB $63,256 $0 $0 $0 $0 Total $338,297 $307,681 $307,681 $266,375 $321,973

Supplies and Materials Operating $2,853 $6,926 $6,926 $8,958 $7,000 Clothing $326 $961 $961 $961 $1,100 Small tools $0 $500 $500 $500 $500 Agriculture $19,984 $34,450 $34,450 $35,066 $35,600 Cleaning $413 $500 $500 $636 $500 Total $23,576 $43,337 $43,337 $46,121 $44,700

Repairs and Maintenance Fuel, Oil $7,928 $6,996 $6,996 $4,980 $8,800 Vehicle Parts Repair $4,692 $6,912 $6,912 $6,000 $6,000 Vehicle Parts Labor $275 $2,000 $2,000 $1,500 $1,500 Other Repairs $28,246 $10,105 $10,105 $11,214 $16,100 Total $41,141 $26,013 $26,013 $23,694 $32,400

Utilities Telephone $2,523 $1,770 $1,770 $1,800 $1,800 Electric $34,169 $34,670 $34,670 $32,562 $34,700 Other $10,092 $10,000 $10,000 $10,533 $10,000 Total $46,784 $46,440 $46,440 $44,895 $46,500

Other Operating Cost of Goods Sold $7,021 $16,410 $16,410 $15,000 $14,300 Travel Expense $0 $285 $285 $300 $900 Advertising $380 $5,000 $5,000 $4,900 $5,000 Contractual $8,114 $11,978 $11,978 $11,978 $12,000 Indirect Charges $21,312 $17,316 $17,316 $17,316 $0 Dues and Subscriptions $1,015 $510 $510 $900 $500 Cash Reserve $0 $4,000 $4,000 $0 $0 Insurance $4,563 $8,500 $8,500 $6,000 $6,500 Principal Payments $0 $36,000 $36,000 $0 $54,426 Interest Expense $5,450 $0 $0 $5,200 $5,600

155 Bowden Golf Course

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Machinery $539 $5,750 $5,750 $5,700 $5,800 CIP $0 $17,700 $17,700 $0 $25,000 Improvements $144,000 $0 $0 $0 $0 Depreciation $76,228 $78,465 $78,465 $78,000 $78,500 Transfers SPLOST $105,984 $0 $0 $0 $0 Transfers Centerplex $3,097 $0 $0 $0 $0 Transfers General Fund $92,732 $0 $0 $0 $0 Total $470,435 $201,914 $201,914 $145,294 $208,526

Total Expenditures $920,233 $625,385 $625,385 $526,379 $654,099

Change in Net Asset ($390,542) ($96,165) ($96,165) $0 $0

Net Assets - Beginning $951,774 $561,232 $561,232 $561,232 $561,232

Net Assets- Ending $561,232 $465,067 $465,067 $561,232 $561,232

Debt Maturity Schedule 2012 2013 2014 2015 Total BB&T 1033-005a Principal $26,933 $27,867 $0 $0 $54,800 Interest $1,902 $967 $0 $0 $2,869 Total $28,834 $28,834 $0 $0 $57,668

BB&T 1033-007a Principal $27,493 $28,356 $29,247 $30,165 $115,261 Interest $3,619 $2,756 $1,866 $947 $9,188 Total $31,112 $31,112 $31,112 $31,112 $124,449

Total Debt Outstanding Principal $54,426 $56,224 $29,247 $30,165 $170,061 Interest $5,521 $3,723 $1,866 $947 $12,056 Total $59,947 $59,947 $31,112 $31,112 $182,118 This fund is anticipated to be debt free by 2016

156 Bowden Golf Course

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Cash Flow Analysis - 2012

Net Change in Assets ($390,541) $0 $0

Add: Other $73,605 $0 Proceeds from Lease $249,985 $0 Depreciation $76,228 $78,000 $78,500 Total $399,818 $78,000 $78,500

Deduct:

Principal Payment $25,158 $54,768 $54,426 Capital: Spreader $0 $0 $12,000 Green Roller $0 $0 $13,000

Total $0 $0 $25,000

Total $25,158 $54,768 $79,426

Increase/ (Decrease) in Cash ($15,881) $23,232 ($926)

Cash - Beginning Balance $18,467 $2,586 $25,818

Cash - Ending Balance $2,586 $25,818 $24,892

Performance Measurements 2011 2012 Avgerage number of rounds/year 16,175 19,500 Revenue per available tee time $17.28 $17.50 Greens fee as % of gross revenue 0.33% 0.35% Member. rev. as % total gross rev. 0.06% 0.07% Carts revenue as % of total revenue 49% 52% Maintenance expense per acre $2,660 $2,200 (Expense / 175 Acres) Marketing expense as % of gross rev. 0.90% 2% (Mktg / Gross) Admin costs as % of gross revenue 83% 78%

157

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158

Internal Service Funds

Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to other government units, on a cost reimbursement basis.

Vehicle Maintenance Fund Accounts for servicing of certain personal property of the City of Macon primarily related to transportation equipment.

Self- Insurance Fund Accounts for the healthcare services provided by the City of Macon to its’ employees and their respective dependents as applicable.

Workers Compensation Fund Accounts for the workers compensation for the employees of the City.

2010 2011 2012 Summary Audit Budget Budget Vehicle Maintenance Revenues Revenues $1,908,397 $1,933,460 $2,023,800 Expenditure $2,403,085 $1,934,250 $1,947,740 Change in Net Assets ($494,688) ($790) $76,060 Self Insurance Revenues $12,388,884 $13,933,350 $11,120,000 Expenditures $12,388,884 $13,933,350 $11,120,000 Change in Net Assets $0 $0 $0 Workers Compensation* Revenues 0 0 $2,000,592 Expenditures 0 0 $1,950,592 Change in Net Assets $0 $0 $50,000

*Because this is a new fund, there is no history.

159

Vehicle Maintenance Fund

This fund is an internal service fund designed to maintain the fleet of vehicles in the City of Macon. Revenues are the fees charged to the various funds for service to their vehicles.

Reflected in this budget are the following:

 Fuel and parts continue to rise.  The total revenue declines slightly as it is the intent to purchase newer vehicles that will require less maintenance. Improving the age of the fleet will show slight declines in this funds revenue.  It is the intent to operate this fund as an internal service fund and begin to build cash to allow the fund to purchase necessary equipment without using the General Fund as a funding source.  Reduction of the deficit is designed to occur over the next couple of years. The quick fix would be to have the General Fund contribute funds but in order to avoid the moving of cash out of the other funds, a slight internal surcharge is recommended. This charge will be only to the internal funds.

Positions Salaries Director $69,071 Administrative Manager $44,286 Hvy/Light Equip Suprv (2) $40,736-42,156 Double Master Technician (2) $40,131-40,256 Parts Room Manager $30,589 Mechanic (HE) (3) $27,707-29,837 Certified LE Tech (2) $28,396-33,792 Certified HE Tech (1) $40,235 Mechanic LE $26,371 Parts Room Clerk (2) $23,907 Office Assistant I $24,398

160 Vehicle Maintenance Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue Service Fees Fuel Vehicles $121 $200 $200 $200 $200 Parts Vehicles $1,268 $700 $700 $549 $700 Labor Vehicles $453 $400 $400 $566 $400 Total $1,842 $1,300 $1,300 $1,315 $1,300

Billings to other Funds General Fund- Labor $714,884 $700,000 $700,000 $681,235 $700,000 General Fund- Fuel $30,258 $40,000 $40,000 $28,111 $40,000 General Fund- Parts $686,999 $732,000 $732,000 $681,235 $732,000 Bowden $3,369 $4,000 $4,000 $5,000 $4,000 Coliseum $3,378 $6,000 $6,000 $3,020 $3,000 Solid Waste $440,247 $410,000 $410,000 $566,793 $500,000 E-911 $344 $0 $0 $411 $0 Airport $12,864 $15,000 $15,000 $15,980 $17,000 ECD $7,049 $6,000 $6,000 $4,180 $6,000 Workforce $2,122 $1,000 $1,000 $530 $1,000 Total $1,901,515 $1,914,000 $1,914,000 $1,986,495 $2,003,000

Billings to other Agencies Convention/Visitor Bur. $312 $0 $0 $0 $0 Planning and Zoning $3,915 $260 $0 $0 CAB Inspections $775 $1,000 $1,000 $438 $1,000 Miscellaneous $1,317 $3,200 $3,200 $6,174 $3,500 Total $6,319 $4,200 $4,460 $6,611 $4,500

NonOperating Revenue PS Energy Surcharge $562 $15,000 $15,000 $0 $15,000 Total $562 $15,000 $15,000 $0 $15,000

Total Revenue $1,908,397 $1,933,200 $1,933,460 $1,993,106 $2,023,800

161 Vehicle Maintenance Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenses Salaries and Benefits Full-time $582,508 $566,620 $566,620 $541,730 $595,101 Additional Regular $127,444 $120,860 $120,860 $135,786 $125,500 Benefits $76,897 $73,217 $73,217 $74,915 $153,461 Health Care $104,081 $102,425 $102,425 $97,994 $101,000 OPEB $168,681 $0 $0 $0 $0 Workers Comp $0 $0 $0 $0 $26,928 Total $1,059,611 $863,122 $863,122 $850,425 $1,001,990

Supplies and Materials Operating $3,418 $4,303 $4,303 $3,234 $4,277 Clothing & Uniforms $3,961 $3,587 $3,587 $2,951 $3,766 Cleaning Supplies $889 $865 $865 $368 $884 Total $8,268 $8,755 $8,755 $6,553 $8,927

Repairs and Maint. Fuel $5,936 $6,110 $6,110 $9,913 $7,930 Vehicle Parts $990 $1,500 $1,500 $257 $1,500 Vehicle Labor $280 $325 $325 $131 $325 Machinery & Equip $4,480 $0 $0 $0 $0 Total $11,686 $7,935 $7,935 $10,301 $9,755

Motor Pool Fuel $52 $600 $600 $205 $612 Vehicle Labor $173 $200 $200 $0 $200 Total $226 $800 $800 $205 $812

Repairs and Supplies Repairs & Maint Supp. $811,451 $800,000 $800,000 $726,374 $800,000 Total $811,451 $800,000 $800,000 $726,374 $800,000

Other Operating Travel Exp. $2,167 $2,958 $2,958 $1,818 $2,758 Printing & Books $1,256 $1,400 $1,400 $3,698 $1,407 Telephone $6,540 $6,550 $6,550 $1,750 $6,864 Electricity $31,527 $31,632 $31,632 $39,540 $31,129 Repairs & Maint. $3,028 $2,980 $2,980 $3,725 $2,980 Machinery & Equip. $0 $8,775 $8,775 $10,969 $6,225 Contractural $2,582 $2,461 $2,461 $3,076 $2,578 Dues $5,000 $5,928 $5,928 $7,410 $5,360 Other Utilities $17,704 $15,225 $15,225 $19,031 $18,448 Total $69,805 $77,909 $77,909 $91,017 $77,749

162 Vehicle Maintenance Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Miscellaneous Depreciation $11,307 $15,000 $15,000 $11,307 $11,307 Cash Reserve $30,000 $30,000 $0 $0 Transfer-Fund Balance $125,989 $125,989 $0 $0 Transfer-General Fund $202,053 $0 $0 $0 $0 Transfer-HUD $97,266 $0 $0 $0 $0 Transfer-Airport $2,745 $0 $0 $0 $0 Tranfer-LEG $111,192 $0 $0 $0 $0 Transfer-Solid Waste $4,354 $0 $0 $0 $0 Machinery & Equip $13,122 $4,740 $4,740 $0 $2,200 Total $442,039 $175,729 $175,729 $11,307 $13,507

Transfer to CIP $35,000

Total Expenses $2,403,085 $1,934,250 $1,934,250 $1,696,182 $1,947,740

Change in Net Asset ($494,688) ($1,050) ($790) $296,925 $76,060

Net Assets - Beginning ($122,744) ($617,432) ($617,432) ($617,432) ($320,507)

Net Assets- Ending ($617,432) ($618,482) ($618,222) ($320,507) ($244,447)

Cash Flow Analysis

Net Change in Assets ($494,966) $296,925 $76,060

Add: Other $483,659 Depreciation $11,307 $11,307 $11,307 Total $494,966 $11,307 $87,367

Deduct:

Total $0 $0 $0

Increase/ (Dec) in Cash $0 $308,232 $163,427

Cash - Beginning Bal. $0 $0 $308,232

Cash - Ending Balance $0 $308,232 $471,659

Performance Measurements 2009 2010 2011 2012 (proj) Number of Repair orders written 6811 6631 6650 6700 Number of Prev. Maintenance Checks 1245 1023 1200 1250 Numbers of repairs performed in-house 6811 6631 6800 6850 Number of repairs performed by vendors 1267 1020 1290 1300

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164

Self Insurance Fund

The self insurance fund is an internal service fund designed to assist all employees with health insurance. As an internal service fund it is designed to accumulate a fund balance so that in good times the fund will grow and in years when the needs are greater there will be funds available to cover the activity rather than drawing on the funds from the General Fund. In this manner, the City can maintain a consistent cash flow not only in the General Fund but also in this fund. The active employees pay into the plan at 25% and the employer contributes 75% of the costs. The retirees contribute 50% and the employer contributes 50%. Several unique items in the expenditures are reflected:

 Due to the fiscal conservative approach, the city council has been able to contain costs in an inflationary environment.  The number of people insured has declined due to changes in the insurance plan document.  The intent in 2012 is to clarify the cost accounting of the various expenditures and related revenues to make an accurate comparison.  The plan no longer covers Medicare eligible retirees. This was effective in fiscal year 2011. In fiscal year 2012 this line item reflects a decrease in revenue.  The benefits were restructured in fiscal year 2011. The premiums were restructured to reflect true costs based on an actuarial evaluation.  Pharmacy and medical costs have increased overall due to inflation but the number of employees using the benefits has declined. These costs have escalated but the usage has declined.  Third party administrator has an annual increase in rates as well as stop loss insurance. The stop loss insurance is $175,000 whereby the insurance company will reimburse the city if an individual exceeds the threshold. In fiscal 2011 there were five cases that exceeded the stop loss.  In 2012 an insurance consultant is helping to search for a third party administrator. The current contract expired in 2009. The consultant will also assist with the complexity of the many changes in the federal health care legislation.

Lives Covered by City of Macon Health Insurance

3000

2500

2000

1500 Lives 1000

500

0 Jan- Feb- Mar- Apr- May- Jun- Jul-10 Aug- Sep- Oct- Nov- Dec- Jan- 10 10 10 10 10 10 10 10 10 10 10 11 Months

165 Self Insurance Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue

Contributions

Employees and Retirees Health - Active $1,984,214 $2,300,000 $2,300,000 $1,888,000 $2,065,000 Cobra $0 $10,000 $10,000 $13,800 $10,000 Dental $382,096 $375,000 $375,000 $397,737 $375,000 Vision $41,846 $50,000 $50,000 $39,436 $50,000 Health- Retiree $0 $1,382,650 $1,382,650 $496,481 $520,000 Life Insurance $0 $40,000 $40,000 $38,639 $40,000 Disability $83 $0 $0 $0 $0

Total $2,408,239 $4,157,650 $4,157,650 $2,874,093 $3,060,000

Employer Health - Active $8,481,794 $7,372,000 $7,372,000 $6,475,209 $6,125,000 Heatlh - Retiree $834,171 $1,080,000 $1,080,000 $664,867 $1,580,000 Dependents $197 $1,200 $1,200 $305 $0 Other $368,520 $7,500 $7,500 $0 $7,500 Preimium $11,165 $0 $0 $0 $0 Life Insurance $284,799 $235,000 $235,000 $219,930 $290,000

Total $9,980,645 $8,695,700 $8,695,700 $7,360,311 $8,002,500

Other Stop Loss $0 $0 $0 $177,446 $57,500 Transfer- General Fund $0 $1,080,000 $1,080,000 $0 $0

Total $0 $1,080,000 $1,080,000 $177,446 $57,500

Total Revenue $12,388,884 $13,933,350 $13,933,350 $10,411,850 $11,120,000

166 Self Insurance Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Expenditures

Active Medical $10,301,655 $8,100,000 $8,100,000 $5,600,000 $6,100,000 Pharmacy $0 $950,000 $950,000 $830,000 $900,000 Administration $1,311,408 $1,140,000 $1,140,000 $1,140,000 $1,200,000 Life $309,703 $276,200 $276,200 $276,200 $330,000

Total $11,922,766 $10,466,200 $10,466,200 $7,846,200 $8,530,000

Retirees Medical $0 $1,554,000 $1,554,000 $1,500,000 $1,600,000 Pharmacy $0 $175,000 $175,000 $415,000 $300,000 Administration $0 $225,650 $225,650 $225,650 $200,000

Total $0 $1,954,650 $1,954,650 $2,140,650 $2,100,000

Combined Dental - Active & Retire $410,294 $375,000 $375,000 $375,000 $375,000 Vision - Active & Retiree $52,132 $50,000 $50,000 $50,000 $50,000 Cancer - Active & Retire $67 $0 $0 $0 $0

Total $462,494 $425,000 $425,000 $425,000 $425,000

Other Professional $3,500 $7,500 $7,500 $0 $65,000 Transfer to HUD $124 $0 $0 $0 $0

Total $3,624 $7,500 $7,500 $0 $65,000

Total Expenditures $12,388,884 $12,853,350 $12,853,350 $10,411,850 $11,120,000

Net Increase or (Dec.) $0 $1,080,000 $1,080,000 ($0) $0 Before Transfers

Change in Net Asset $0 $1,080,000 $1,080,000 ($0) $0

Net Assets - Beginning $0 $0 $0 $0 $0

Net Assets- Ending $0 $1,080,000 $1,080,000 ($0) $0

167

Workers’ Compensation Fund

Summary The City of Macon’s Workers’ Compensation Program as mandated by the State of Georgia Workers’ Compensation laws and City policies is to ensure that City of Macon’s injured employees receive the benefits that they are entitled to receive. The Workers’ Compensation Fund is administered by the Risk Manager for the purpose of managing the Workers’ Compensation Program. The Workers’ Compensation Fund is a new fund established as of July 1, 2011. The costs related to the City’s Workers’ Compensation Program were previously recorded within the General Fund. The change from General Fund to an Internal Fund does not increase the cost of the City’s Workers’ Compensation Program. The Workers’ Compensation Fund is established to monitor workers’ compensation cost, to provide a management tool, to fairly distribute workers’ compensation costs, to establish accountability for workers’ compensation liability, to focus attention on loss control, and to stabilize financial impact on the City budget.

Performance Measurements 2009 2010 2011 2012 Actual Actual Expected Projected # WC Claims filed 317 286 285 275

Worker's Comp Cost By Department FY2011 4%

23%

22% Central Service

Fire 2% Parks & Recreation

6% Police

Other Departments

Public Works

43%

168 Workers Compensation Fund

Account 2010 2011 2012 Title Actual Original Amended Projected Budget

Revenue Transfer Other Funds General Fund $0 $0 $0 $0 $1,666,368 Bowden Golf Course $0 $0 $0 $0 $11,088 Waste Collection $0 $0 $0 $0 $93,456 Landfill $0 $0 $0 $0 $23,760 E-911 $0 $0 $0 $0 $98,208 Vehicle Maintenance $0 $0 $0 $0 $26,928 Work Force $0 $0 $0 $0 $20,592 Police Grant $0 $0 $0 $0 $22,176 Economic Comm Dev $0 $0 $0 $0 $38,016 Total $0 $0 $0 $0 $2,000,592

Total Revenue $0 $0 $0 $0 $2,000,592

Expenses Salaries and Benefits Full-time $0 $0 $75,043 $0 $75,857 Benefits $0 $0 $7,992 $0 $17,075 Health Care $0 $0 $12,050 $0 $11,000 Workers Comp $0 $0 $0 $0 $3,651 Total $0 $0 $95,085 $0 $107,583

Supplies and Materials Operating $0 $0 $0 $0 $3,223 Travel & Training $0 $0 $2,725 $2,000 $3,108 Printing & Books $0 $0 $1,235 $100 $1,315 Telephone $0 $0 $450 $0 $450 Contractual $0 $0 $2,463 $2,000 $2,463 Dues $0 $0 $450 $0 $450 Claims Handling $53,271 $57,000 $57,000 $55,000 $63,000 Stop Loss Ins $59,935 $65,000 $65,000 $60,000 $65,000 Claims Payments $1,661,742 $1,500,000 $1,500,000 $1,450,000 $1,700,000 Safety Equipment $3,975 $4,000 $4,000 $3,500 $4,000 Total $1,778,923 $1,626,000 $1,633,323 $1,572,600 $1,843,009

Total Workers Comp $1,778,923 $1,626,000 $1,728,408 $1,572,600 $1,950,592

Salary Schedule Full Time Part Time Risk Manager $51,365 $0 Risk Managet Asst $24,492 $0 Total $75,857 $0

169

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170

Capital Improvement

The Capital Improvement Plan is defined as the process for developing a multiyear plan that sets the priorities for funding the purchase of capital items and projects. The City of Macon defines capital items as any item or project with a cost greater than $5,000 that has a useful life of more than five years. The City of Macon extends this definition to include any technology upgrades regardless of prices.

Capital items include replacement and purchase of new vehicles, major infrastructure improvements and repair, technology improvements, replacement and purchase of new equipment, and land acquisition. Vehicles and equipment requests must be vetted by the Director of Vehicle Maintenance; technology requests, by the Director of Information Technology; and Infrastructure Improvements, by the Directors of Central Services and Engineering. Other requests may come directly from Departments.

The Capital Improvement Plan estimates expenditures for a five year period. The City Council approves the annual purchases as a part of the Budget as a whole. Improvement plan is a dynamic document that can change based on the priorities of the Mayor and City Council.

The five year schedule for capital improvements are outlined by various departments. This table gives a perspective of the anticipated activity for the City Council and staff over the next five years. It does not include identified funding sources. All activity will be re-evaluated and moved if needed for planning purposes.

5-Yr Budgeted Capital Improvement Projects

$9,000,000 7,990,028 $8,000,000

$7,000,000 5,330,400 $6,000,000 4,285,300 $5,000,000

3,135,100 $4,000,000

$3,000,000 1,488,100 $2,000,000

$1,000,000

$- 2008 2009 2010 2011 2012 Fiscal Year

171 Capital Project Fund Summary

2012 Budget Budget Impact

Source of Funds

Leases $4,172,722 SPLOST $2,033,606 Other $1,783,700

Total Source of Funds $7,990,028

Use of Funds

Municipal court $ 5,000 Information Technology 1,158,277 Police 1,347,216 Fire Department 674,900 Inspection and Fees 19,098 Emergency Management 148,557 Engineering 117,600 Public Works 220,500 Central Services 1,747,780 Parks and Recreation 552,600 Centreplex 1,089,000 E-911 874,500 Vehicle Maintenance 35,000

Total Use of CIP Funds $ 7,990,028

Waste Collection Fund $265,500 Landfill Fund $540,000

Source Of Capital Expenditure By Department

Veh Maint P&R Bond 0% I.T. PW 7% Proceeds 14% Municipal E-911 3% 6% Crt 11% E-911 0% 11% GMA Eng 25% Police 1% SPLOST 17% 25% Centre 14% Fire Bibb County 8% 5% 1976 Traffic EMA Insp and Grant 2% Central Fees 1% Other leases Services Tr 27% 23%

172 Capital Project Fund

2012 Budget Budget Impact

Source of Funds

Leases GMA $1,983,222 Other lending institutions $2,189,500

Total $4,172,722

Taxes SPLOST $2,033,606

Total $2,033,606

Other E-911 $874,500 Bibb County $393,900 1976 Traffic Grant $51,300 Bond Issue $464,000

Total $1,783,700

Total Source of Funds $7,990,028

Use of Funds

Municipal court Scanner$ 5,000 $ 300 $ 5,000 $ 300

Information Technology Server - Terminal Station$ 7,258 $ 300 Police Video Server 8,719 300 Microsoft Office upgrade 25,000 (500) Network Infrastructure 200,000 (8,000) Radios for patrol officers 45,000 (200) Voice over IP 237,000 (50,000) Allied Chemical Security 13,300 (400) Microwave Transmitter 600,000 (20,000) Van 22,000 (2,000) $1,158,277 ($80,600)

173 Capital Project Fund

2012 Budget Budget Impact

Use of Funds Police 15-Towers$ 13,500 $ 200 5 - Laptops 5,000 5,000 25 in-car cameras 100,000 (5,000) 25 in-car radios 87,500 (100) Detective Vehicles- 5 90,000 (4,000) Patrol Vehicles -25 725,000 (10,000) Motorcycle 24,000 (1,000) 25- Tasers 78,500 2,000 Laser speed detector 10,000 (1,000) Crime Lab Evidence Lockers 51,006 (1,000) Roof repair Precinct 2 110,000 (8,000) High speed track 52,710 (1,000) $1,347,216 ($24,100)

Fire Department Vehicles (2)$ 35,200 $ (2,000) Pumper 445,000 (8,000) Crash Vehicle 137,500 Washer Extractor 10,500 (500) Roof Repair Station 9 46,700 (5,000) $674,900 ($5,000)

Inspection and Fees Computer and Software $3,598 $0 Pickup $15,500 ($2,000) $19,098 ($2,000)

Emergency Management Web EOC software$ 36,999 $ (3,000) Code Red Software 37,500 (1,000) VHF Radio 5,000 - Siren Transmitter upgrade 69,058 (3,000) $148,557 ($7,000)

Engineering Vehicle$ 17,600 $ (2,000) Street Improvement 100,000 (8,000) $117,600 ($8,000)

Public Works Street Sweeper$ 165,000.00 $ (5,000.00) Water pump 17,500 $0 Sandspreader 18,000 (4,000) Roll off Containers 20,000 - $220,500 ($4,000)

174 Capital Project Fund

2012 Budget Budget Impact

Use of Funds Central Services Radios/Chargers$ 8,580.00 $ (500.00) Replace Paint Truck 250,000 (5,000) City Hall Improvements 50,000 (2,000) Interstate Lighting Relamping 20,000 - Historical St Lighting 12,500 400 Traffic Signals 30,000 (100) Fiber Optics 20,000 - Tower - Fiber installation 39,200 (300) Veh-Animal Control-Install 17,500 (500) Move Central Services 1,300,000 10,000 $1,747,780 $2,000

Parks and Recreation Car$ 17,600 $ (200) Pickup Truck 36,000 (600) Mower 8,000 (200) Bleachers 24,000 (1,000) Playground boarders 14,300 (500) Roof Repair #12 160,500 (4,000) Daisy Park Basketball Court 65,000 (500) F. Johnson Basketball Court 32,000 (500) Bloomfield Basketball Court 92,000 (1,000) Resurface swimming pools 60,000 (2,000) Resurface tennis courts 43,200 (1,000) $552,600 ($9,000)

Auditorium China/Glass Replacement$ 41,000 $ (1,000) Hall Carpet replacement 102,000 (1,000) Waterproof outside bldg. 24,000 (500) Turbine Cooling Motors - 2 22,000 (1,000) Centreplex 200 seats in Arena 20,000 200 Fire panel in duct 25,000 (1,000) HVAC work 50,000 (1,000) Polar floor 125,000 (1,000) Bathroom renovations 110,000 (2,000) Dressing Room renovation 70,000 (2,000) Riggins for large shows 500,000 2,000 $1,089,000 ($4,800)

175 Capital Project Fund

2012 Budget Budget Impact

Use of Funds E-911 Work stations$ 208,000 $ (500) Radio Consoles 480,000 (5,000) Encryption software 15,000 (5,000) CPU monitors and units 42,000 (1,000) Server Messenger Switch 3,500 - Radios 31,000 (1,000) Radio IP server and software 20,000 (1,000) Phone and Radio 75,000 (3,000) $874,500 ($16,500)

Vehicle Maintenance Maintenance Software$ 35,000 $ (300) $35,000 ($300)

Total Use of CIP Funds $7,990,028 ($28,600)

Solid Waste Fund Capital Expenditures Waste Collection Pickup$ 15,000 $ (1,000) Garbage Truck 150,000 (3,000) Garbage Carts - 2000 100,000 (100) $265,000 ($4,100) Landfill Trackhoe$ 200,000 $ (5,000) Off Road Dump Truck 340,000 (7,000) $540,000 ($12,000)

Total Capital Projects Solid Waste Fund $805,000

Included in the Capital budget, is a track hoe used to life trash at the land fill.

This is a picture of an oversized dumptruck used to move trash and dirt at the landfill. It is one of the expenditures included in solid waste capital budget.

176

2012 Capital Improvement Projects

Municipal Court

Scanner Replacement – Recommendation by ACS to replace outdated equipment.

I.T. Communications

Server Terminal Station - Upgrading server for better performance and increased capacity.

P.C. & MPD Video Storage Server – Needed to store digital evidence retrieved from in-car Cameras.

Microsoft Office Upgrade 2010 – Upgrade City of Macon’s office automation software to be more compliant with current technology.

I.T/ Network Infrastructure - Foundational equipment needed to provide electronic data and voice communication.

Radios – 15 Hand held radios for patrol officers. These are replacements and additions to accommodate new officers designed to work in conjunction with the 800 Mhz system. All radios will need to be replaced eventually.

Upgrade to Voice Over IP Phone System- Upgrade technology to save AT&T costs by using the same network infrastructure for data and phones. Correct existing issues and enhance capabilities to existing network infrastructure by reducing utilization to make room more electronic date traffic.

Enhanced Security at Allied Chemical – Purchasing and installing fencing, lighting etc. to enhance security.

Microwave Transmitters (3) – To replace outdated and often faulty existing equipment.

Van - Replacing a 1997 Ford Aerostar with 74,300 miles

Police

*Towers (15) – Replace outdated equipment

*Laptops (5) – New laptops for staff, captains, investigators and the grants coordinator. Cameras

In-car cameras – 25 in car cameras to be installed in 2012 replacement vehicles Radios

Radios – 25 radios to be installed in 2012 replacement vehicles Vehicles.

Ford Taurus (5) – Scheduled annual replacement of high mileage vehicles.

Crown Vics (25) – Scheduled annual replacement of high mileage vehicles.

Motorcycles (1) – Scheduled annual replacement of high mileage motorcycle.

*Project or purchase is dependent on passage of SPLOST 2012

177

*Tasers & Ammunition (25) – To be installed in the 2012 replacement vehicles

*Laser Speed Detection Devices (2) – To outfit additional certified operators.

*Crime Lab Evidence Lockers – To replace old, broken wooden locker system. Roofing

Replace roof - Replace roof at precinct #2 on Houston Avenue as well as Crime Lab and Narcotics

*High Speed Track - Repair and repave high speed track on Tinker Drive.

Fire Department

Mercury Marguis - Scheduled replacement of 1999 Mercury Marquis with 178,454 miles.

Crown Vic - Scheduled replacement of 1999 Crown Vic with 183,380 miles

*Pumper – Scheduled replacement of 1988 Ford Pumper with 126,814 miles

Crash Truck – Scheduled replacement of 1974 crash truck. This vehicle is used at the Airport.

Turnout gear washer/extractor – NFPA requires turnout gear to be properly washed and extracted a minimum of twice a year. A super heavy duty machine is needed for this task.

Fire Station #9 – Re-roof Fire Station #9 on Shurling Drive.

Inspection & Fees

P.C.s – 2 Dell Ultrasharp PC with Adobe Acrobat to help automate work demands

Pickup – Replace 1999 Ford Pickup with 156,584 miles

Emergency Management Agency

Web EOC – Software designed to address emergency/disaster situations.

Code Red - Software that does systematic calling to citizens to warn of impending hazards.

VHF Radio – Narrow band update to be in compliance with the FCC.

Siren Transmitter – part of the narrow banding transmission upgrade

Siren Replacement – replace aging equipment

Siren Upgrade – part of the narrow banding upgrade

Engineering

Vehicle – Replace 1996 Chevrolet Blazer with 89,700 miles

*Project or purchase is dependent on passage of SPLOST 2012

178

Street Improvements - Funds to repair/replace streets and infrastructure after failure; Patch prior to resurfacing; raise manholes after resurfacing and various repairs to Concrete and asphalt streets. Public Works

Sweeper – Replace 2002 Elgin Sweeper with 89,865 miles. Sweeper is currently dead lined and used for spare parts.

6” Water Pump - To be used as a back up pump for water removal at the dirt pit #2.

Sand Spreader – Replace 1983 Sand Spreader. This piece of equipment is used for ice and snow maintenance on roads and bridges.

30 Yard Roll-Off Containers (5) –These containers will be used to segregate citizens waste for recycling and disposal and to attract the commercial market.

Central Services

Radios/Charger (3) – Replacements

Paint Truck – Replace 1987 Ford/3000 paint truck with 189,008 miles. Vehicle is used to stripe city streets and replacement parts are obsolete.

City Hall - Remodel/renovate first floor for Municipal Court offices and water Proof City Hall front porch area.

Interstate – Re-lamp and maintain the lighting system on Interstate I-75 and I-16. Replace fixtures, wiring and plugs on High Mast at I-475.

Historical Street Lighting – Relocate historical light poles to back of sidewalk and Extend to fifteen feet. Replacement parts are obsolete.

LED Lamp – Re-lamp 32 signalized intersections. Life span of LED is five years. Intersections in Maintenance Section Three will be due for re-lamping.

Maintenance - To repair, install and maintain fiber optics associated with traffic signals and telephones.

Fiber Installation – Run fiber optics from Terminal Station to Allied Tower Site would put these two locations on the City’s network infrastructure and eliminate the use of dedicated date lines, provides internal network access and implementation of Voice over IP, eliminating the need for AT&T.

Fiber Installation – Run fiber optics from Terminal Station of Vehicle Maintenance, P&R, and Animal Control would provide redundant connectivity to 911 Center; Provide network connectivity for Communication Division; and allow for future Secondary server and network operations facility.

Central Services – Relocate Central Services

Parks & Recreation

*Project or purchase is dependent on passage of SPLOST 2012

179

*Vehicle – Replace 1997 Ford Taurus with 153,265 miles. Operations car used by Managers to visit centers daily.

*Truck – Replace 2000 Chevy crew cab with 171,480 miles.

*Mower – Replace 2003 Enmark Mower to maximize efficiency and save on repairs and maintenance.

*Bleachers – Replace bleachers for Bloomfield Park, Freedom Park, and Frank Johnson. Existing bleachers are old and in very poor condition and are five high which requires railing.

*Playground Borders – Replace borders that hold the safety surface under the play Ground equipment. Project is scheduled over a multi-year period.

Building #12 – Re-roof building #12 in Central City Park

*Daisy Park – The basketball court is currently beyond resurfacing, it has cracks and root damage and needs to be rebuilt.

*Frank Johnson – The basketball court is in need of repair. It has cracks and root Damage and needs to be rebuilt.

*Bloomfield Park – The basketball court needs to be replaced. The existing tile court has exceeded its life expectancy.

*Swimming Pools – Resurface and repair two swimming pools and update equipment.

*Tennis Courts – Tennis courts need to be resurfaced every three years which will Prevent the courts from diminishing. This will cover 4 at East Macon Park, 8 at John Drew and 4 at Tattnell.

Centreplex

*China/Glass Replacements *Carpet Replacement *Water Proof Building *Turbine Cooling Motors *Seating *Reconfigure fire panel on duct detectors *HVAC Work *Bathroom Renovations *Dressing Room Renovations *Rework riggings to accommodate larger shows

E-911

Work Stations – 13 individual workstations with ergonomic design for all positions within the 911 Center.

Radio Consoles – Upgrade radio console for 8 workstations not covered in the initial project.

*Project or purchase is dependent on passage of SPLOST 2012

180

UPD Encryption – Software for each radio console within the center to prevent scanning.

CPU Units and Monitors – Computers for all 15 workstations to be able to run the new CAD system.

Portable Radios – Backup communication for each 911 workstation. Needed to be Compatible with new system.

Complete Working Console – 911 workstation complete with all functioning soft Ware. Increases the number of working positions at the Center to 13.

Server/Radio IP Server and Software – Server to run new CAD system and software To transport data to cars.

Vehicle Maintenance

Software - Vehicle Maintenance Software to better track repairs and maintenance on city fleet.

*Project or purchase is dependent on passage of SPLOST 2012

181 CAPITAL IMPROVEMENT FIVE YEAR PLAN FY 2013-2017

For fiscal year ending June 30, ($000) DEPARTMENT/ PROJECT 2013 2014 2015 2016 2017 TOTAL

AIRPORT Runway Sweeper $8.0 $0.0 $0.0 $0.0 $0.0 $8.0 Landscaping trailer - replacement $2.5 $0.0 $0.0 $0.0 $0.0 $2.5 Pickup Truck - replacement $0.0 $23.0 $0.0 $0.0 $0.0 $23.0 Zero Turn Mowers (2) - replacement $0.0 $0.0 $16.0 $0.0 $0.0 $16.0 Sport Utility Vehicle - replacement $0.0 $0.0 $25.0 $0.0 $0.0 $25.0 Tractor & 15' Batwing Mower $0.0 $0.0 $0.0 $45.0 $0.0 $45.0 SUBTOTAL $10.5 $23.0 $41.0 $45.0 $0.0 $119.5

INFORMATION TECHNOLOGY Desktop/Laptop Replacement $40.0 $200.0 $200.0 $125.0 $125.0 $690.0 Network Maintenance/Upgrades $200.0 $50.0 $50.0 $50.0 $50.0 $400.0 Microsoft City-wide Upgrade $65.0 $65.0 $65.0 $300.0 $40.0 $535.0 Server Upgrades $30.0 $0.0 $20.0 $40.0 $0.0 $90.0 New Vehicle $25.0 $50.0 $0.0 $25.0 $0.0 $100.0 Phone Switch $300.0 $200.0 $100.0 $50.0 $50.0 $700.0 800Mhz Radio $500.0 $2,400.0 $2,000.0 $0.0 $0.0 $4,900.0 New Financial Software $0.0 $0.0 $500.0 $0.0 $0.0 $500.0 Enterprise RDBMS $0.0 $0.0 $800.0 $0.0 $0.0 $800.0 SUBTOTAL $1,160.0 $2,965.0 $3,735.0 $590.0 $265.0 $8,715.0

CENTRAL SERVICES Vehicle Replacement $199.0 $145.0 $0.0 $0.0 $0.0 $344.0 Fiber Optic Maintenance $20.0 $20.0 $20.0 $20.0 $20.0 $100.0 Historical Lighting Relocation $22.5 $22.5 $22.5 $22.5 $22.5 $112.5 L.E.D. Replacement $50.8 $0.0 $70.0 $0.0 $0.0 $120.8 Traffic Signal Upgrade $40.0 $43.0 $46.0 $49.0 $0.0 $178.0 SUB TOTAL $332.3 $230.5 $158.5 $91.5 $42.5 $855.3 EMA Tornado Siren $22.0 $23.0 $23.0 $24.0 $24.0 $116.0 Vehicle $0.0 $0.0 $33.0 $0.0 $0.0 $33.0 Web EOC $5.0 $5.5 $5.5 $0.0 $5.5 $21.5 SUBTOTAL $27.0 $28.5 $61.5 $24.0 $29.5 $170.5

182 CAPITAL IMPROVEMENT FIVE YEAR PLAN FY 2013-2017

For fiscal year ending June 30, ($000) DEPARTMENT/ PROJECT 2013 2014 2015 2016 2017 TOTAL

FIRE DEPARTMENT Fire pumper $436.0 $444.0 $452.0 $460.0 $469.0 $2,261.0 Aerial ladder truck $944.0 $952.0 $990.0 $2,886.0 Firefighting ensemble $82.2 $83.8 $85.4 $87.0 $88.7 $427.1 Scba $66.7 $68.0 $69.3 $71.0 $72.4 $347.4 Portable radios $31.8 $32.4 $33.0 $36.0 $36.7 $169.9 Digital mobile radios $13.0 $14.0 $14.2 $14.8 $15.1 $71.1 Roof repair $39.8 $40.6 $41.4 $42.2 $43.0 $207.0 Rescue extrication vehicle $140.0 $0.0 $0.0 $0.0 $0.0 $140.0 Service truck* $0.0 $0.0 $35.0 $35.0 $0.0 $70.0 Diesel exhaust system $26.3 $26.8 $27.3 $28.0 $28.6 $137.0 Hvac equipment (admin) $0.0 $18.0 $0.0 $0.0 $0.0 $18.0 Hvac equipment (prevention) $10.0 $0.0 $0.0 $0.0 $0.0 $10.0 Rebuild and relocate station 8 $1,000.0 $0.0 $0.0 $0.0 $0.0 $1,000.0 Refurbish station 10 $100.0 $0.0 $0.0 $0.0 $0.0 $100.0 Rebuild and relocate station 9 $0.0 $1,000.0 $0.0 $0.0 $0.0 $1,000.0 Refurbish station 5 $0.0 $75.0 $0.0 $0.0 $0.0 $75.0 Refurbish station 3 $0.0 $750.0 $0.0 $0.0 $750.0 Refurbish station 6 $0.0 $80.0 $0.0 $0.0 $0.0 $80.0 Refurbish station 12 $0.0 $0.0 $75.0 $0.0 $0.0 $75.0 Refurbish station 1 $0.0 $0.0 $80.0 $0.0 $0.0 $80.0 Refurbish station 102 $0.0 $0.0 $0.0 $100.0 $0.0 $100.0 Extrication units/bags $0.0 $25.0 $0.0 $30.0 $0.0 $55.0 Parking lot resurfacing $0.0 $15.0 $0.0 $0.0 $0.0 $15.0 Overhead door replace $21.0 $21.4 $21.8 $22.2 $22.6 $109.0 Information technology $60.0 $65.0 $45.0 $50.0 $55.0 $275.0 Emergency fleet vehicle $0.0 $140.0 $0.0 $140.0 $0.0 $280.0 Arff fire engine $0.0 $0.0 $650.0 $0.0 $0.0 $650.0 Hybrid vehicles* $50.0 $55.0 $57.0 $0.0 $0.0 $162.0 Educator vehicle $0.0 $0.0 $0.0 $0.0 $28.0 $28.0 SUBTOTAL $3,020.8 $2,954.0 $2,638.4 $1,116.2 $1,849.1 $11,578.5

INSPECTION & FEES Replacement of Vehicles $46.5 $48.0 $50.0 $16.0 $16.0 $176.5 Replacement of Computer Equipment $10.8 $3.6 $3.7 $2.4 $1.2 $21.7 Replacement of Radios $9.0 $9.0 $9.0 $9.0 $13.0 $49.0 SUBTOTAL $66.3 $60.6 $62.7 $27.4 $30.2 $247.2

183 CAPITAL IMPROVEMENT FIVE YEAR PLAN FY 2013-2017

For fiscal year ending June 30, ($000) DEPARTMENT/ PROJECT 2013 2014 2015 2016 2017 TOTAL

POLICE DEPARTMENT Vehicle Replacement-Patrol $1,100.0 $1,122.0 $1,122.0 $1,145.0 $1,168.5 $5,657.5 Vehicle Replacement-Midsize $175.0 $179.0 $179.0 $182.0 $185.7 $900.7 Vehicle Replacement-Vans $0.0 $0.0 $35.0 $0.0 $35.0 $70.0 In-Car Radios $665.0 $105.0 $105.0 $105.0 $107.2 $1,087.2 In-Car Cameras $120.0 $120.0 $120.0 $122.5 $125.0 $607.4 In-Car Computers $270.0 $270.0 $270.0 $275.5 $281.2 $1,366.7 Portable Radios $822.0 $93.0 $93.0 $94.9 $96.9 $1,199.8 Meth. Response Vehicle $34.0 $0.0 $0.0 $0.0 $0.0 $34.0 Traffic Vehicles $60.0 $0.0 $0.0 $0.0 $0.0 $60.0 EVOC track $53.0 $0.0 $0.0 $0.0 $0.0 $53.0 Cone Course track $31.0 $0.0 $0.0 $0.0 $0.0 $31.0 Crime Lab Evidence Lockers $51.0 $0.0 $0.0 $0.0 $0.0 $51.0 Tasers and ammunition $94.2 $94.2 $94.2 $96.1 $98.1 $476.8 AK47 $45.0 $45.0 $45.0 $45.9 $46.9 $227.8 Live GPS Tracking system $12.0 $0.0 $0.0 $12.2 $0.0 $24.2 Pole Camera (live link from LEA Products) $12.0 $0.0 $0.0 $0.0 $12.2 $24.2 PC’s each year $50.0 $50.0 $50.0 $50.0 $50.0 $250.0 Laptops each year $35.0 $35.0 $35.0 $35.0 $35.0 $175.0 Building Repairs / Upgrades $60.0 $0.0 $0.0 $0.0 $0.0 $60.0 New Building to centrally locate MPD $16,000.0 $0.0 $0.0 $0.0 $0.0 $16,000.0 SUBTOTAL $66.3 $60.6 $62.7 $27.4 $30.2 $28,356.3

PARKS & RECREATION Resurface Swimming Pools $60.0 $60.0 $0.0 $0.0 $0.0 $120.0 Replace Mowers $48.0 $48.0 $48.0 $0.0 $48.0 $192.0 Crew Cab Trucks Replacement $70.0 $70.0 $0.0 $0.0 $0.0 $140.0 Dump Truck (Heavy / Large) $90.0 $0.0 $0.0 $0.0 $0.0 $90.0 Resurface Tennis Courts $43.2 $43.2 $43.2 $0.0 $36.0 $165.6 Resurface Outdoor Basketball Courts $40.0 $40.0 $0.0 $0.0 $0.0 $80.0 Playground Borders Replacement $28.6 $28.6 $0.0 $0.0 $0.0 $57.2 Bleacher Replacement $23.0 $23.0 $23.0 $0.0 $0.0 $69.0 Repair Picnic Shelters $50.0 $50.0 $0.0 $0.0 $0.0 $100.0 Roof and Bldg Repair $150.0 $150.0 $0.0 $0.0 $0.0 $300.0 Replace Gymnasium Floors $90.0 $90.0 $90.0 $0.0 $0.0 $270.0 Restrooms at Softball Complex $52.0 $0.0 $0.0 $0.0 $0.0 $52.0 Pick-Up Trucks $35.0 $35.0 $17.5 $0.0 $0.0 $87.5 Knuckle Boom Truck $125.0 $0.0 $0.0 $0.0 $0.0 $125.0 Parking Lots at Centers $0.0 $45.0 $45.0 $0.0 $0.0 $90.0 BOBCAT with Auger and Bucket $0.0 $47.0 $0.0 $47.0 $0.0 $94.0 Washington Parks Renovations $0.0 $25.0 $0.0 $0.0 $0.0 $25.0 SUBTOTAL $904.8 $754.8 $266.7 $47.0 $84.0 $2,057.3

184 CAPITAL IMPROVEMENT FIVE YEAR PLAN FY 2013-2017

For fiscal year ending June 30, ($000) DEPARTMENT/ PROJECT 2013 2014 2015 2016 2017 TOTAL

ENGINEERING Street Improvements $100.0 $100.0 $100.0 $100.0 $100.0 $500.0 Drainage Improvements $50.0 $50.0 $50.0 $50.0 $50.0 $250.0 Vehicle Replacement $41.0 $0.0 $0.0 $0.0 $0.0 $41.0 Sidewalk Repairs $100.0 $0.0 $0.0 $0.0 $0.0 $100.0 SUBTOTAL $291.0 $150.0 $150.0 $150.0 $150.0 $891.0

PUBLIC WORKS Gravel/Salt Spreader $165.0 $170.0 $170.0 $175.0 $175.0 $855.0 Street Sweeper $140.0 $0.0 $145.0 $0.0 $0.0 $285.0 Frontend loader $90.0 $0.0 $100.0 $0.0 $105.0 $295.0 Backhoe $280.0 $290.0 $0.0 $0.0 $0.0 $570.0 Sewer Vac $16.0 $16.0 $16.0 $0.0 $0.0 $48.0 Standard Pick-up Trucks $0.0 $95.0 $100.0 $0.0 $105.0 $300.0 Dump Trucks $80.0 $0.0 $90.0 $0.0 $95.0 $265.0 Patch Trucks $270.0 $0.0 $0.0 $0.0 $0.0 $270.0 Track Hoe $450.0 $0.0 $0.0 $500.0 $500.0 $1,450.0 Off Road Dump Truck $300.0 $0.0 $0.0 $750.0 $750.0 $1,800.0 Garbage Trucks $50.0 $50.0 $50.0 $50.0 $50.0 $250.0 Garbage Carts $26.0 $26.0 $0.0 $0.0 $0.0 $52.0 Motorola Radios $17.5 $17.5 $20.0 $20.0 $20.0 $95.0 Water Pump $20.0 $20.0 $20.0 $20.0 $20.0 $100.0 Roll Off Containers SUBTOTAL $1,904.5 $684.5 $711.0 $1,515.0 $1,820.0 $6,635.0

VEHICLE MAINTENANCE New Brake Lathe $150.0 $0.0 $0.0 $0.0 $0.0 $150.0 Above Gound Lifts $0.0 $10.0 $0.0 $0.0 $0.0 $10.0 Grease, Oil, and Transmission Fluid Reels $0.0 $0.0 $147.4 $0.0 $0.0 $147.4 New Service Truck $0.0 $0.0 $0.0 $65.0 $65.0 Frontend Alignment System $0.0 $0.0 $0.0 $0.0 $25.0 $25.0 SUBTOTAL $150.0 $10.0 $147.4 $65.0 $25.0 $397.4

TOTAL $7,933.5 $7,921.5 $8,034.9 $3,698.5 $4,325.5 $60,023.0

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History

On the banks of the Ocmulgee River stands the city of Macon, Georgia, named after North Carolina statesman Nathaniel Macon. Macon enjoys a prime geographic location along the fall line in the middle of the State of Georgia. This gift of geography fueled the City’s economy in the early 1800s, as trade bustled on the Ocmulgee and later on the railroads. Macon soon became known as the "Queen Inland City of the South." Macon was incorporated in 1823, just one year after the creation of Bibb County by the Georgia legislature, and is by far the oldest and largest of the six cities and towns in the U.S. that share her name. Macon has twelve historic districts on the National Register of Historic Places, more than any city in Georgia, laying the literal foundation for the exceptional quality of life enjoyed by residents and sampled by visitors.

Just the Facts Macon is the county seat of Bibb County and ranks 8th in population of Georgia cities with 92,351 in 2009. Macon represents the major metropolitan statistical area (MSA) in the Middle Georgia region which ranks fifth in the state. The Macon MSA includes Bibb, Jones, Twiggs, Peach and Houston counties and the encompassed cities. The city of Macon covers 50 square miles of metropolitan Bibb County, which has 277 square miles. Macon is located 84 miles south of Atlanta, 127 miles west of Augusta, 174 miles northwest of Savannah, and 95 miles east of Columbus. The city is served by Interstates 75, 16 and 475, four U.S. highways and eight state highways. Macon's climate is generally mild year round, with mean temperatures of 49.1 and 93.5 degrees Fahrenheit for January and July, respectively. Macon’s City Hall is located only 17 miles northwest of the geographic center of the state.

Economy Macon’s economy remains steady despite the recession. Major employers such as The Medical Center of Central Georgia and Mercer University are fueling economic growth due to the general strength of the health and education sectors. Macon's economy has been relatively steady despite closure of the one- time largest employer Brown & Williamson Tobacco in 2006. Macon’s innovative cooperative of business recruitment entities have added over three hundred new jobs in recent months in manufacturing, aviation and logistics.

The City of Macon has also been instrumental in spurring economic development. In the fall of 2009, the new Macon Marriott City Center Hotel opened adjacent to the City’s recently renovated convention center. Hotel personnel now manage not only the convention center but also the downtown City Auditorium (boasting the world’s

City Auditorium

187 largest copper dome) and the City Coliseum (together known as the Centreplex). This outsourcing arrangement has already resulted in a significant reduction to the City’s subsidy of the Centreplex operation, while improving amenities for both tourists and residents.

The Georgia Music Hall of Fame, the Georgia Sports Hall of Fame, the renovated Douglass Theatre, the Tubman African-American Museum and the Grand Opera House anchor the City’s downtown entertainment district with diverse programming year round. The 1909 Terminal Station, one of the only original Union Station’s still standing in America anchors the museum district. The City of Macon continues to renovate the landmark into a well-utilized office building and bus transportation hub for the City. Long-range plans are for it to also accommodate passenger rail transportation from Atlanta. Terminal Station

Demographics The median household income of Maconites is $28288 according to the US Census, which is below the national average of $62,363. Macon’s low cost-of-living means a purchasing power of about $10,000 more than the average income would suggest, and the $99,000 median price of houses listed for sale make Macon a very affordable place to live (cnnmoney.com, and Zillow Home Values). The median age of Macon's population is 33.4 years, and the average household includes 2.47 persons.

Education Comprised of 26 elementary schools, 7 middle schools, 7 high schools and 4 other public school facilities, Bibb County's public school enrollment was 25,068 pupils at the beginning of the 2010-2011 school year. Approximately 4,143 students attend 20 private and parochial schools and 459 students are home schooled. Central Georgia Technical College, Macon's vocational/technical school, has an enrollment of 8,800 students. Macon also has two colleges and one university. Opened in 1968, Macon State College is a part of the University System of Georgia and offers four-year degree programs. Its current enrollment is 6,545 students who attend classes on the main campus and in several other facilities. Founded in 1836, Wesleyan College is the world’s first college chartered for Mercer University women and also boasts the birthplaces of the first Greek societies for women - Alpha Delta Pi in 1851 and Phi Mu in 1852. There are approximately 650 students. Mercer University is based on a beautiful downtown campus and features a College of Liberal Arts, the Walter F. Georgia School of Law, the Stetson School of Business & Economics, a school of medicine and a school of engineering. Annual enrollment is approximately 8,070 full-time students at the Macon campus.

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Public Safety With 305 sworn officers in the nationally accredited Police Department, Macon's police force is well equipped and highly qualified in modern law enforcement. With 19 fire stations and 398 sworn firemen, Macon's Fire Department boasts a Class 1 fire insurance rating within the city and a Class 3 in the county. The City of Macon is one of only a 45 cities in the nation with a Class 1 Fire Department and a nationally accredited Police Department.

Air Service Two public airport facilities provide air service in Macon. The Middle Georgia Regional Airport provides commercial service while the Downtown Airport serves private users.

Public Transportation Funded jointly by the City of Macon and Bibb County, the Macon-Bibb County Transit System provides public bus transportation service and a transportation system for handicapped citizens.

Arts and Entertainment Macon offers cultural enrichment to its citizens through several local museums, two halls of fame, an historic theatre, several local arts organizations and a thriving non-profit community. The Museum of Arts & Sciences offers permanent and traveling exhibits and a planetarium. The Harriet Tubman Museum is the largest African-American museum in the state and offers numerous exhibits of black heritage and culture. Inspired by the legacies of Maconites such as Lena Horne, Otis Redding and the Allman Brothers Band, live music Live Music at the Cox Capitol Theatre continues to play an important role in community life, with concerts at restored venues like the Douglass Theatre, Cox Capitol Theatre and the Grand Opera House. Since the 1990s, Macon has housed the Georgia Music Hall of Fame and the Georgia Sports Hall of Fame. The Douglas Theatre is an African-American landmark that provides a variety of live programming. Further, the Macon Arts Alliance promotes the arts through a re-granting of city funds to local artists.

Recreation Macon is famous for the quality and diversity of its parks system, including a popular river walk named the Ocmulgee Heritage Trail. The City of Macon operates eight recreation facilities with six swimming pools, two tennis centers, a senior citizens center, a public golf course, a wheelchair-accessible baseball field, a BMX track and a 1,500 meter bike trail. These facilities and other sites provide a variety of recreational activities including 46 tennis courts, over 40 baseball/softball/football fields and more than 20 basketball courts.

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Baseball Luther Williams Field, the second-oldest minor league baseball park in the country, is located in Macon. Many famous players honed their skills in this historic structure, most notably Pete Rose and Chipper Jones. The Peach State League, a small, independent instructional effort featuring recent college graduates from around the country is currently operating at the Luther Williams Field and draws patrons

Luther Williams Field from across the region to enjoy America’s pastime.

Famous Maconites Three Healy brothers from Macon blazed a trail for human rights by becoming the first African- Americans to become a bishop in the United States in the Roman Catholic Church (James Augustine Healy, 1851), earn a doctorate (Patrick Francis Healy, 1850) and command a U.S. government ship (Michael Augustine Healy, 1882). Poet, musician, author and Civil War soldier Sidney Lanier was born in Macon in 1842 and resided here for a time. Neva Langley Fickling, a resident of Macon, was crowned Miss America in 1953. Macon takes special pride in serving as the final resting place of local son and war hero Rodney Davis, who is a Medal of Honor recipient.

Celebrities from Macon Otis Redding, who sang hits like "Sittin' On the Dock of the Bay" and "Ole Man Trouble" spent a number of years in Macon, playing at then-segregated venues such as the Douglass Theatre. Today, the Douglass Theatre is preserved by the City of Macon and open to the public. Lena Horne lived on Lower Century Street. She is a four-time Grammy winner and appeared in 22 films. The Hall of Fame offensive lineman for the Baltimore Colts, Jim Parker, lived in Macon.

Otis Redding Maconite John "Blue Moon" Odom was an All-Star pitcher for the Oakland Athletics. "Little Richard" Penniman, who penned the famous "Tutti Frutti," frequently entertained at Anne’s Tic Toc in Macon, a building which now operates as the Tic Toc Room on Martin Luther King, Jr. Boulevard. Ted Tuner spent his first year in his father's advertising agency selling billboard space in Macon. Mike Mills and Bill Berry, both hailing from Macon, were two of the founding members of Athens-based group R.E.M. Nancy Grace, host of the "Nancy Grace" show on the Headline News Network was a resident of Macon and double graduate of Mercer University. Jason Aldean, Top New Male Vocalist at the 2006 Academy of Country Music Awards, lived in Macon and still visits from time to time.

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Making Macon Unique The Ocmulgee National Monument and Indian Mounds are located just northeast of Downtown Macon. The Macon Telegraph is one of the nation's oldest newspapers, founded in 1826. Built in 1837 as a bank building, Macon City Hall also served briefly as the State Capitol during the Civil War. Rose Hill Cemetery serves as the resting place for three governors, 31 mayors, over 1,000 soldiers and Duane Allman and Berry Oakley, both founding members of the Allman Brothers Band. The kazoo was introduced in 1852 at the Georgia State Fair in Macon. The Medical Center of Central Georgia is the second-largest hospital in Georgia, founded in 1894. Wallace McCaw created the famous formula for Crisco in Macon in 1909. Nu-Way Weiners, founded in 1916, is one of the city's most famous eateries, and serves up one of the ten best hot dogs in America, according to the New York Times. The first enclosed mall in the state of Georgia, Westgate Mall, is located in Macon. Phil Walden and Alan Walden housed Capricorn Records in Macon, which produced the Allman Brothers Band, Wet Willie and the Marshall Tucker Band. The Macon Whoopees are hailed by Sports Illustrated magazine as the greatest sports team nickname of all time. Founded by Carolyn Crayton in 1983, the Cherry Blossom Festival brings thousands of tourists to Macon each year to view over 300,000 Yoshino cherry trees. Macon’s Cherry Blossom Festival YKK, Georgia's first Japanese-owned factory and producer of millions of zippers per day, is housed in Macon. The Macon Water Authority won the 2009 Best of the Best Drinking Water Taste Test at the AWWA conference in San Diego. There are 15 downtown streets named after trees - Walnut, Mulberry, Cherry, Poplar, Plum, Pine, Hemlock, Orange, Magnolia, Hazel, Chestnut, Maple, Elm, Oak and Ash.

191 Principal Property Taxpayers Fiscal Year 2010 compared to eight years ago Fiscal Year 2002

Fiscal year 2010 Fiscal year 2002 Percentage Percentage of Total of Total Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Taxpayer Value Rank Value Value Rank Value

Graphic Packaging $58,050,327 1 2.77% $99,481,102 1 5.36% Coliseum Medical Center $33,678,983 2 1.61% $34,412,974 2 1.86% Armstorng World Ind., Inc. $24,417,480 3 1.16% $24,583,449 5 1.33% Georgia Power Co. $21,714,812 4 1.04% $24,147,784 6 1.30% Bellsouth Telecom. $18,296,489 5 0.87% $34,098,478 3 1.84% Macon Mall $15,141,070 6 0.72% $33,171,800 4 1.79% DDRTC Eisenhower Crossing $14,623,491 7 0.70% Verizon Wireless East $11,339,288 8 0.54% Cherokee Brick & Tile $9,048,229 9 0.43% Freudenberg Texbond $8,117,149 10 0.39% $8,218,992 9 0.44% Keebler Company $12,750,707 7 0.69% AT&T Communications $8,234,635 8 0.44% Wal-Mart $7,548,712 10 0.41%

Total $214,427,318 10.23% $286,648,633 15.46%

Source: Macon-Bibb County Tax Commissioner's Office

192 Principal Employers Current Year and Ten Years Ago

Fiscal Year 2010 Fiscal Year 2000 Percentage of Percentage of Employees per Employees per Taxpayer Employees Rank Major Employer Employees Rank Major Employer

Medical Center of Central GA 4,000 1 19.29% 4,043 1 24.14% GEICO 3,800 2 18.33% 2,650 3 15.82% Bibb County Board of Education 3,300 3 15.92% 3,330 2 19.89% Mercer University 1,441 4 6.95% 1,297 5 7.75% City of Macon 1,377 5 6.64% 1,334 4 7.97% Coliseum Medical Centers 1,200 6 5.79% 1,000 7 5.97% Bibb County 889 7 4.29% 705 9 4.21% United States Postal Service 807 8 3.89% Wal-Mart Super Stores 726 9 3.50% YKK (USA), Inc. 650 10 3.14% 1,100 6 6.57% Georgia Farm Bureau Federation 551 11 2.66% 500 10 2.99% Graphic Packaging International 512 12 2.47% The Boeing Company 503 13 2.43% 787 8 4.70% IKON Office Solutions 490 14 2.36% First Quality 486 15 2.34%

Total Major Employers 20,732 100.00% 16,746 100.00%

n/a stands for not available Sources: Greater Macon Chamber of Commerce; Georgia Department of Labor

193

BUDGETARY STRUCTURE AND PROCESS

The City of Macon was incorporated on December 10, 1823 under the provisions of an Act of the General Assembly of Georgia. The City operates under a Mayor-Council form of government and provides the following services as authorized by its charter; public safety (police and fire services), highways and streets, sanitation, health and social services, culture-recreation, public improvements, and general administrative services.

FINANCIAL STRUCTURE

FUND ACCOUNTING

The accounts of the City are organized on the basis of funds and account groups; each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenue, and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

The level of control or level at which expenditures may not legally exceed the budget is the line item. Any change in the appropriation level of the line item must be approved by the City Council as well as any changes between function areas as identified in the chart of accounts. All appropriations lapse at year-end. The following fund types are used by the City of Macon.

GOVERNMENTAL FUND TYPES

Governmental Funds are those through which most government functions of the City are financed. The acquisition, use and balances of the City expendable financial resources, and the related liabilities, (except those accounted for in proprietary funds) are accounted for through governmental funds. The measurement focus is based upon determination of changes in financial position rather than upon net income determination. The following are the City’s Governmental Fund types:

General Fund - The General Fund is the general operation fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.

Special Revenue Funds – The Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than Capital Project and Trust Funds) that are legally restricted to expenditures for specified purposes.

Debt Service Funds – The Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long – term debt principal, interest and related costs.

Capital Project Funds – The Capital Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary and trust funds)

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PROPRIETARY FUND TYPES

The proprietary Funds are used to account for the City’s ongoing activities which are similar to those often found in the private sector. The measurement focus is upon determination of net income. The following are the City’s Proprietary Fund types:

Enterprise Funds – The Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprise, where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/ or net income is appropriated for capital maintenance, public policy, management control, accountability or other purposes.

Internal Service Fund – The Internal Service Fund is used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City, or other governments, on a cost – reimbursement basis.

FIDUCIARY FUND TYPES

The Fiduciary Funds are used to account for assets held by the City in a trustee capacity, or as an agent for individuals, private organizations, other governmental units, and/ or other funds.

Pension Trust Fund - The Pension Trust Fund is accounted for in the same manner as Proprietary Funds.

Agency Funds – The Agency Funds are used to account for assets held by the City as custodian or agent for individuals, other governmental units, and non – public organizations. Agency fund are custodial in nature (assets equal liabilities) and do not include the measurement of results of operations. The City does not have any agency funds.

BASIS OF ACCOUNTING

The modified accrual basis of accounting is followed in all governmental fund types, expendable trust funds and agency funds. Under this method, revenues are recognized when they become measurable and available as net current assets. Expenditures are generally recognized when the obligation is incurred, with the exception of principal and interest on general long term debt which is recognized when due.

Those revenues susceptible to accrual are property taxes, local option sales taxes, other taxes, intergovernmental revenue, interest revenue and charges for services. Fines, licenses and permits and miscellaneous revenues are not susceptible to accrual because generally they are not measurable until received in cash.

The accrual basis of accounting is utilized by proprietary fund types and pension trust funds. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred.

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REVENUE MONITORING

Department heads are responsible for submitting revenue estimates to the Finance Office during the budget process. The projections should include a formula of collection or an anticipated collection schedule.

The Finance Office is responsible for monitoring the City’s revenue collections. Computer reports are prepared monthly which compare actual receipts to the budget and sent to the departments for their review. In the event a department is not realizing their projection, the Finance Office will contact the department to inquire as to the extenuating circumstances that may have affected revenues.

EXPENDITURE CONTROL & MONITORING

An operational control of departmental or activity budgets is maintained by preliminary check of funds availability on a line item basis. The City’s purchasing system assures budget availability prior to the issuance of purchase orders. Budgetary expenditure printouts are submitted to the departments on a monthly basis.

FUND BALANCE

Governmental Funds report the difference between their assets and liabilities as fund balance, which is divided into reserved and unreserved portions.

In the fund balance statements, governmental funds report reservation of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Designations of fund balance represent tentative management plans that are subject to change. The City has established the following reservations.

Fund Balance – Reserved for Encumbrances – This portion of fund balance represents various restricted assets or resources of the City which have been encumbered or appropriated as required for purchase orders or contractual obligations.

Fund Balance – Reserved for Advances and Long–term Receivables – This portion represents a reservation of fund balance relative to the long term nature of such amounts.

Fund Balance – Reserved for Debt Service – This portion of fund balance represents resources of the City which have been formally set aside for future debt service.

BASIS OF BUDGETING

Annual budgets are legally adopted for the General Fund, Special Revenue Fund, Internal Service Fund, Debt Service, Capital Improvements and Enterprise Funds. All budgets are adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP). Encumbrances are treated as budgeted expenditures in the year the commitment to purchase is incurred; and unencumbered appropriations in the annual operating budget lapse at fiscal year end. Legal provisions, including the City Charter and the Georgia Fiscal Standards Act, also govern the budgetary process.

The General Fund is subject to control on a departmental basis, while the Special Revenue and Debt Service Funds are subject to budgetary control on an individual fund basis. Budgets are prepared for the Capital Improvements Fund on a project basis, which usually covers only one fiscal year. Proprietary Fund budgets are prepared and utilized as a management tool to assess the operations of the enterprise and internal service funds.

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BUDGET PROCESS

BUDGET PREPARATION

Many administrative policies are incorporated into the budgetary process in order to assure that the budget is a management plan of action for the fiscal year.

Under the direction of the Mayor, the Chief Administrative Officer, assisted by the Administrative Budget Committee, is responsible for budget preparation. Department and agency heads formally begin budget preparation in January. Capital and administrative budget hearings are held with each department and agency head. After review by the Mayor, a final budget proposal package is prepared.

The City Charter requires that the budget proposal be submitted by the Mayor to the City Council in the form of a draft ordinance of appropriations at least six weeks prior to the start of the fiscal year.

The Appropriations Committee of City Council reviews the proposed budget and conducts another series of budget hearings with department and agency heads. A public hearing on the entire budget is conducted by City Council, at least one week prior to approval of an appropriations ordinance, which provides funding by department or function.

The Mayor may veto individual appropriation line items and a two-thirds vote of City Council is required to override the veto.

BUDGETARY AMENDMENTS

The budget is not a static document. It is a dynamic process which requires continuous monitoring and occasional revisions that reflect changing operational developments. In order to accommodate the changing needs of the government, the legislative body makes amendments to the budget.

There is only one type of budget amendment. The amendment is one that may cause a net change in the overall budget or a department budget. This type of amendment may result from increased or decreased revenue and/or expenditures or requested changes in funding for a capital project. This amendment is known as a Supplemental Budget Appropriation. Budget amendments of this nature are legislative and require City Council approval.

Supplemental Budget Appropriations are initiated by a written request from the department head to the Chief Administrative Officer (CAO) and Finance Director. After proper research and verification, the request is approved (or disapproved) administratively. The Finance Director is instructed to prepare an “Anticipated Budget Change” form as support for a supplemental appropriation ordinance for submission to the Appropriations Committee of Council for review. With a recommendation from the Appropriations Committee, the supplemental ordinance is referred to “full” Council for approval.

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Budget Calendar

2012 fiscal year

January – Preparation of the documents for the various departments

February - Coordinate and receive from departments their desired budget requests

March - Department Hearings

April - Review Capital requests, travel, other outside agencies request, personnel issues and directors review

May - Mayor’s Review

May - Mayor presentation to City Council

May - Appropriations committee review

June - Public Hearing on the budget

June - Council adoption of the budget

July 1 - Budget begins

198

FY 2012 PERSONNEL ADMINISTRATION

The goal of all City of Macon employees is to provide an array of municipal services for local citizens in an efficient and prompt manner. The fiscal year 2012 workforce consists of 1,253 budgeted full-time positions. These employees serve as our law enforcement officers, firefighters, sanitation collectors, emergency operation dispatchers, traffic signal technicians, and recreational program leaders, as well as in many other areas critical to the operation of our government.

Without a well-trained and productive workforce, the City cannot achieve its service goals to the citizenry of Macon. At the foundation of a well-trained and productive workforce, is the ability to provide a salary structure and benefit package which ensures the city can recruit and retain employees of the highest caliber.

The City of Macon provides a comprehensive benefit package for its employees that includes:

 Major Medical Health Insurance (HMO or Optional POS)  Prescription Drug Program  Life Insurance  Social Security  Retirement Pension Plan  Optional Dental, Cancer, and disability insurance  Two Deferred Compensation Plans  Paid Leave: Vacation, Funeral, Military, and Administrative leave programs

The Mayor, City Council, and the Department of Human Resources are committed to hiring qualified workers and providing a comprehensive salary structure and benefit package.

SALARIES

In addition to the regular salary accounts, the city budgets for overtime pay. Paid time off for holidays, vacation, accrued sick leave and administrative leave are included as part of the regular salary account.

EMPLOYEE BENEFITS

MAJOR MEDICAL HEALTH INSURANCE

The City budgets between $3,400 and $19,000 per employee annually to pay health insurance premiums for each full-time and selected part-time employee. City employees have a choice of participating in either a Preferred Provider Organization (PPO) plan or in a Health Maintenance Organization (HMO) Plan.

Employees also receive a drug prescription card that enables them to obtain prescription medication with a minimal co-payment. The City’s health plans also provide limited coverage for vision, hearing, alcohol, drug, and mental health treatment.

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LIFE INSURANCE

The City provides all insured employees with life insurance and accidental death/dismemberment (AD&D) insurance. An employee has 1 and ½ times their annual salary in life insurance benefits. In addition, the City provides each of its retirees with a $5,000 life insurance policy.

SOCIAL SECURITY (FICA)

All general employees are covered under Social Security. The City budgets 7.65% of each general employee earnings for mandated social security benefits. The Medicare portion of social security must also be budgeted for any sworn Police and Fire hired after April of 1986. The Medicare portion is mandated by Federal law at 1.45% of earnings.

RETIREMENT AND PENSION PLAN

All full-time employees are eligible to participate in a retirement and pension plan. Contributions to the plan are paid entirely by the City and are based on a percentage of salary. The retirement plan offers early, normal and disability retirement options. Survivor benefits are also provided.

EMPLOYEE ASSISTANCE PROGRAM

The City has an Employee Assistance Program for its employees and their families. The program provides free counseling services for employees who are experiencing legal, emotional financial or other problems which may affect their job performance. The City budgets approximately $27,000 a year for the cost of this program.

DEFERRED COMPENSATION PLANS

The City provides employees with the opportunity to participate in one of two deferred compensation plans administered by (1) Nationwide Investment Services Corporation or (2) ING Financial Services. The plans allow an employee to make optional tax deferred contributions into a retirement savings account. Currently, over 50% of City employees take advantage of these plans.

CAFETERIA PLAN

The City’s Section 125 cafeteria plan has been available since January of 1993. This plan allows a pretax deferral of premiums for dependent health insurance. All dental, health and vision premiums are pretax deductions.

AUTHORIZED STRENGTH

The authorized strength for FY 2012 is 1,253 full time positions. The City continues to use personnel in efficient manner and the ratio of employees per population remains comparable to similar sized cities.

200 Authorized Personnel Full Time Equivalent Fiscal Year 2007 through 2012

Fiscal Year ending June 30, Department 2007 2008 2009 2010 2011 2012

Airport 15 15 0 0 0 0 used consulting company to run airport Bowden Golf Course 8 8 8 8 7 7 Central Services 64 61 62 62 54 54 City Attorney 10 10 10 10 6 5 City Clerk 2 2 2 2 2 2 City Council 3 3 3 3 3 3 City Engineer 16 16 17 17 14 14 Econ.& Comm. Devl. 28 30 30 28 24 24 Emergency Mgt. 3 4 4 4 4 4 Finance 20 22 22 22 19 18 Fire Department 393 393 393 393 404 408 Human Resources 16 17 17 17 12 12 Information Tech 13 14 15 16 12 13 Inspection & Fees 24 20 20 20 19 19 Internal Auditor 2 2 2 2 2 2 Mayor & Staff 11 11 11 11 13 13 Workforce Developm. 16 15 15 15 13 13 Muncipal Court 12 12 12 14 12 12 Parks & Recreation 94 92 92 88 74 74 Police Department 413 413 413 413 404 404 Public Works 79 80 80 80 60 60 Solid Waste 85 84 84 84 74 74 Terminal Station 0 1 0 0 0 0 Vehicle Maintenance 17 18 18 18 17 17 Clean Cities Coordinator 1 1 1 1 1 1

Total 1,330 1,329 1,331 1,328 1,250 1,253

Number of Full Time 14.00 13.99 14.01 14.17 13.50 13.53 Employees per 1,000 residents Residents-city of Macon 94,990 94,990 94,990 93,706 92,582 92,582

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Personnel Information Number of Employees 2008-2011

1,600

1,500

1,400

1,300

1,200

1,100

1,000

900

800

8 9 9 9 0 0 0 /09 /0 10 10 /1 11 11 10/ 1/10/ 4/10/ 7/10 1/10/ 4/10/ 7/10/10 1/ 4/10/ 10/10/0 10/10 10/10

This chart indicates the number of employees with the city from 2008 through 2011. There are cyclical increases for summer employment, but the large drop off runs in tandem with the lay-offs that occurred in February 2010. The City saw extensive retirements and reduction in force at that time. The City has stabilized at full employment around 1250 employees.

Earnings per Payroll 2008-2011

1,800,000.00

1,750,000.00

1,700,000.00

1,650,000.00

1,600,000.00

1,550,000.00

1,500,000.00

1,450,000.00

1,400,000.00

1,350,000.00 2/10/09 4/10/09 6/10/09 8/10/09 2/10/10 4/10/10 6/10/10 8/10/10 2/10/11 4/10/11 6/10/11 10/10/08 12/10/08 10/10/09 12/10/09 10/10/10 12/10/10 This chart runs in tandem with the number of employees, having cyclical rises due to summer employment. There is also a recurring rise at the beginning of the calendar years as a result to retirement pay-outs that often occur at that time. Earnings were relatively stable after the reduction in force (February 2010), but have increased substantially due to the implementation for the pay scale in January 2011.

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DEBT ANALYSIS

DEBT MANAGEMENT

Macon’s primary objective in debt management is to keep the level of indebtedness within available resources and within the legal debt limitations established by Georgia Law. Presently, the City’s debt levels are well within its limits (see Legal Debt Margin on the following page). Debt service expenditures are the result of bonds issued by the City or contractual obligations and include principal and interest payments.

The City of Macon utilizes two (2) funding sources for repayment of debt for bond issues. Revenue bonds - which are issued by Authorities such as the Industrial Authority (created by the government), and Contractual Obligations. By virtue of going through an authority, the bonds are considered to be an indirect debt of the City and constitute a contractual debt with the authority.

The following is a summary of all debt that is currently being serviced by the City of Macon and approved in FY 2012 budget.

Business Type Activities Debt

2002 ASA Airport Improvement Bond

$3,600,00, 2002 Macon-Bibb County Industrial Authority (Airport Improvement – Atlantic Southeastern Airlines Project) due in annual installments of $325,500 to 337,250 through April 1, 2018, interest at 4% to 5%. The balance of this obligation as of 6/30/2011 is $1,930,000.

1993 Zantop Bond

$4,500,000, 1993 Macon-Bibb County Industrial Authority Airport Improvement Revenue Bonds are due in annual installment of $257,208 to 355,435 through May 1, 2018, interest at 3.9% to 6.1%. The balance of this obligation as of June 30, 2011 is $1,975,000

Governmental Activities Debt

The City has elected to include revenue bonds and contractual obligations in the governmental activities as it has been accepted practice to pay these from the General Fund without reference to the adequacy or inadequacy of designated revenue sources.

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Revenue Bonds

Series 2002A and 2002B Macon-Bibb County Urban Development Authority Revenue Bonds, totaling $7,860,000 and $4,165,000, respectfully, are due in annual installments through August 1, 2024 and have an interest rate of 2.5% to 6.0%. As of June 30, 2011, the balance of this obligation (including un-amortized bond premiums) is $9,978,400. Bond proceeds were used to aid in redevelopment projects within the central business district of Macon, Georgia.

Convention Center Hotel Public Contribution Project

In December 2007, the City issued $10,945,000 Macon-Bibb County Urban Development Authority (Georgia) Revenues Bonds. The Series 2007 Bonds were issued for the purpose of paying a portion of the cost of: (a) the construction and installation of a 220-room full-service Convention Center and (b) the renovation of the Convention Center. Interest on these bonds will be payable in semi-annual installments on April 1 and October 1 each year, commencing on April 1, 2008. Interest rates on these bonds vary annually ranging between 3.27% and 4.77%. Principal amounts are due each October 1 and range annual amounts of $285,000 to 580,000 through 2034. The Balance of this bond as of June 30, 2011 is $10,660,000.

Capital Leases

The City has entered into lease agreements as lessee for financing the acquisition of various equipment. The lease agreement qualifies as capital leases for accounting purpose (titles transfer at the end of the lease term) and, therefore, have been recorded at the present value of the future minimum lease payments as of the date of their inceptions. Lease purchase payments are due in varying monthly installments of $65,313 to $81,626 through October 1, 2014, interest at 5.16%. This lease purchase agreement is serviced by rentals from the Georgia Secretary of State. The balance of this obligation as of June 30, 2011 is $2,909,975.

Georgia Municipal Association Capital Leases Payable and Certificates of Participation

In 1990 and 1998, the City entered into two master lease agreements with other local governments in the State of Georgia through the Georgia Municipal Association, Inc. (also known as the GMA). While the basic purpose is the same for both master lease agreements, the form of the 1990 agreement is not the same as the 1998 agreement, and they are required to be accounted for differently.

1990 Capital Lease Payable (BB&T Lease pool). The 1990 GMA, know referred to as BBT master lease agreement is a capital lease. As of June 30, 2011 the principal total amount due is $1,419,275. Interest is payable at an imputed rate of approximately 7%.

1998 Certificates of Participation (GMA Leasepool). In June 1998, the City entered into a lease pool agreement with GMA.. The funding of the lease pool was provided by the issuance of $150,126,000 Certification of Participation (COP) by the GMA. Unlike the 1990 capital lease pool payable, the 1998 COP immediately passed the net proceeds through to the participating municipalities with the City’s participation totaling $6,300,000. The lease pool agreement with the GMA provides that the City owns their portion of the assets invested by the pool and is responsible for the payment of their of the principal and interest of the COP. The principal of $6,300,000 is due in a lump sum payment on June 1, 2028. Interest is payable at the rate of 4.75% each year. The lease pool agreement requires the City to make lease payments back into its investment account to fund the principal and interest requirements of the 1998 GMA Certificate of Participation.

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LEGAL DEBT MARGIN

The Legal Debt limit for the City for General Obligation Bond debt is determined by the constitution of the State of Georgia to be 10% of the total assessed value of all real, personal, and public utility property. The Legal Debt Margin as of July 1, 2011 is $204,536,346 as determined by the following computation (figures based on the 2010 digest, 2011 was not available at time of printing):

REAL $1,610,172,790 PERSONNEL 315,048,378 MOTOR VEHICLES 159,284,130 MOBILE HOMES 600,379 TIMBER – 100% 82,589 HEAVY DUTY EQUIPMENT 7,641 Less EXEMPTIONS (39,832,742)

TOTAL ASSESSED VALUE $2,045,363,165 ======

BONDED DEBT LIMIT $ 204,536,346 (10% of assessed value)

Less GENERAL OBLIGATION BONDS OUTSTANDING - ______

LEGAL DEBT MARGIN $ 204,536,346 ======

BOND RATING

Bond ratings are a measure of the City’s credit worthiness. The rating agencies analyze the City’s economic condition, debt management, administrative leadership and fiscal planning and management to determine the City’s credit rating. The City’s bonds have favorable ratings from Standard & Poor’s and Moody’s Investors Service. The current ratings are A and A3, respectively. These ratings allow the City to broaden the market for its bonds and lower the interest cost for issuing bonds.

205 Schedule of Debt Payments

Payments 2011 2012 2013 2014 2015 Business Type Activities Debt 2002 ASA Airport Imprv ($3,600,000) Beginning Balance 2,155,000 1,930,000 1,695,000 1,445,000 1,180,000 Principle (Acct #037-24002) 225,000 235,000 250,000 265,000 275,000 Interest (Acct #37205-43267) 107,750 96,500 84,750 72,250 59,000 Discount (3,037) (3,037) (3,037) (3,037) (3,037) Total Payment 329,713 328,463 331,713 334,213 330,963 Ending Balance 1,930,000 1,695,000 1,445,000 1,180,000 905,000

1993 Zantop ($4,500,000) Beginning Balance 2,195,000 1,975,000 1,740,000 1,490,000 1,225,000 Principle (Acct #037-24001) 220,000 235,000 250,000 265,000 280,000 Interest (Acct #37205-43268) 133,190 119,990 105,890 90,890 74,725 Total Payment 353,190 354,990 355,890 355,890 354,725 Ending Balance 1,975,000 1,740,000 1,490,000 1,225,000 945,000

Government Type Activities Debt 2002A City Projects ($7,860,000) Beginning Balance 6,670,000 6,350,000 6,015,000 5,670,000 5,310,000 Principle (Acct #49000-43416) 320,000 335,000 345,000 360,000 375,000 Interest (Accct #49000-43338) 323,039 311,519 298,957 285,588 271,188 Total Payment 643,039 646,519 643,957 645,588 646,188 Ending Balance 6,350,000 6,015,000 5,670,000 5,310,000 4,935,000

2002B City Projects ($4,165,000) Beginning Balance 3,860,000 3,628,400 3,406,700 3,195,500 2,995,400 Principle (Acct#49000-43417) 165,000 175,000 185,000 200,000 210,000 Interest (Acct #49000-43339) 231,600 221,700 211,200 200,100 188,100 Premium 5,829 5,829 5,829 5,829 5,829 Total Payment 402,429 402,529 402,029 405,929 403,929 Ending Balance 3,628,400 3,406,700 3,195,500 2,995,400 2,807,300

2007 Convention Ctr ($18,526,844) Beginning Balance 10,945,000 10,660,000 10,340,000 10,005,000 9,665,000 Principle (Acct #29100-43368) 285,000 320,000 335,000 340,000 350,000 Interest (Acct #29100-43367) 472,775 460,000 447,575 434,075 427,275 Total Payment 757,775 780,000 782,575 774,075 777,275 Ending Balance 10,660,000 10,340,000 10,005,000 9,665,000 9,315,000

1999 Secretary of State ($8,958,310) Beginning Balance 3,659,508 2,909,975 2,107,036 1,245,693 323,577 Principle (Acct #10205-43274) 749,533 802,939 861,343 922,116 323,577 Interest (Acct #10205-43299) 173,688 134,130 89,782 43,276 3,537 Total Payment 923,221 937,069 951,125 965,392 327,114 Ending Balance 2,909,975 2,107,036 1,245,693 323,577 -

206 Schedule of Debt Payments

2016 2017 2018 2019 2020 Business Type Activities Debt 2002 ASA Airport Imprv ($3,600,000) Beginning Balance 905,000 615,000 310,000 Principle (Acct #037-24002) 290,000 305,000 310,000 Interest (Acct #37205-43267) 45,250 30,750 15,500 PAID IN FULL Discount (3,037) (3,037) (3,037) Total Payment 332,213 332,713 322,463 Ending Balance 615,000 310,000 -

1993 Zantop ($4,500,000) Beginning Balance 945,000 650,000 335,000 Principle (Acct #037-24001) 295,000 315,000 335,000 Interest (Acct #37205-43268) 57,645 39,650 20,435 PAID IN FULL Total Payment 352,645 354,650 355,435 Ending Balance 650,000 335,000 -

Government Type Activities Debt 2002A City Projects ($7,860,000) Beginning Balance 4,935,000 4,545,000 4,135,000 3,705,000 3,250,000 Principle (Acct #49000-43416) 390,000 410,000 430,000 455,000 475000 Interest (Accct #49000-43338) 252,438 232,938 212,438 190,938 168188 Total Payment 642,438 642,938 642,438 645,938 643,188 Ending Balance 4,545,000 4,135,000 3,705,000 3,250,000 2,775,000

2002B City Projects ($4,165,000) Beginning Balance 2,807,300 2,631,800 2,469,500 2,321,300 2,188,100 Principle (Acct#49000-43417) 220,000 235,000 250,000 265,000 280000 Interest (Acct #49000-43339) 175,500 162,300 148,200 133,200 117300 Premium 5,829 5,829 5,829 5,829 5,829 Total Payment 401,329 403,129 404,029 404,029 403,129 Ending Balance 2,631,800 2,469,500 2,321,300 2,188,100 2,070,800

2007 Convention Ctr ($18,526,844) Beginning Balance 9,315,000 8,960,000 8,595,000 8,225,000 7,845,000 Principle (Acct #29100-43368) 355,000 365,000 370,000 380,000 390,000 Interest (Acct #29100-43367) 413,275 399,075 384,475 369,675 354,475 Total Payment 768,275 764,075 754,475 749,675 744,475 Ending Balance 8,960,000 8,595,000 8,225,000 7,845,000 7,455,000

1999 Secretary of State ($8,958,310) Beginning Balance Principle (Acct #10205-43274) Interest (Acct #10205-43299) PAID IN FULL Total Payment Ending Balance

207 Schedule of Debt Payments

Payments 2011 2012 2013 2014 2015 Capital Leases 1990 BB&T Leasepool * Beginning Balance Principle & Interest 1,302,380 2,143,062 Additions Total Payment 1,302,380 2,143,062 Ending Balance - -

1998 GMA Leasepool ($6,300,000) * Beginning Balance Principle & Interest 2,471,540 1,127,880 Additions Total Payment 2,471,540 1,127,880 Ending Balance - -

Principal 5,738,453 5,373,881 2,226,343 2,352,116 1,813,577 Interest 1,442,042 1,343,839 1,238,154 1,126,179 1,023,825 Premium/Discount 2,792 2,792 2,792 2,792 2,792 Total Payment 7,183,287 6,720,512 3,467,289 3,481,087 2,840,194

Total Debt 6/30 27,453,375 25,303,736 23,051,193 20,698,977 18,907,300

** Capital lease payments chance annually due to additions and payoffs

208 Schedule of Debt Payments

2016 2017 2018 2019 2020 Capital Leases 1990 BB&T Leasepool Beginning Balance Principle Payment Additions Total Payment Ending Balance

1998 GMA Leasepool ($6,300,000) Beginning Balance Principle Payment Additions Total Payment Ending Balance

Principal 1,550,000 1,630,000 1,695,000 1,100,000 1,145,000 Interest Prem 944,108 864,713 781,048 693,813 639,963 Premium/Discount 2,792 2,792 2,792 5,829 5,829 Total Payment 2,496,900 2,497,505 2,478,840 1,799,642 1,790,792

Total Debt 6/30 17,401,800 15,844,500 14,251,300 13,283,100 12,300,800

209

Debt Retirement 2012-2032

$30,000,000.00

$25,000,000.00

$20,000,000.00

$15,000,000.00

Lease $10,000,000.00 Governmental Business-type

$5,000,000.00

$0.00

1 2 3 4 7 8 0 1 2 3 4 5 6 7 8 1 2 1 1 1 2 2 2 2 3 0 0012 015 016 017 0018 019 0 021 0 0 025 026 0 029 030 031 0320 2012 2 2013201 2014201 22015220162012 2 220192022 2022 2022202 20232 220242202 2202 20220272202820292 20302 2203 2

The debt for the City of Macon is divided into three distinct types – business, governmental, and leases. Within the next couple of years the short term leases will be paid. The business type debt is for the enterprise and internal service funds and are revenue bonds. They will be paid in full by 2017. The largest portion of debt are revenue bonds for the governmental type funds which declines each year to where it will be paid by the fiscal year 2032.

210 Direct and Overlapping Governmental Activities Debt

Total Amount Percentage Amount of Debt Applicable to Applicable to Activity Outstanding City of Macon City of Macon

Contractual Obligation and Overlapping General Obligation Debt Series 2002B Urban Develop. Authority $1,055,000 50.50% $532,775 Series 2002A Urban Develop. Authority $8,865,000 50.50% $4,476,825

Macon-Bibb County Urban Development Refunding 1994 Bonds $500,000 50.50% $252,500 Revenue Bonds - 1996 $430,000 50.50% $217,150 Revenue Bonds - 2000 $10,605,000 50.50% $5,355,525 Revenue Bonds - 2002 A & B $10,599,953 100.00% $10,599,953 Convention Center Bonds $10,945,000 100.00% $10,945,000

Macon-Bibb County Industrial Authority Revenue Bonds - 1993 $2,195,000 100.00% $2,195,000 Revenue Bonds - 2002 $2,131,462 100.00% $2,131,462

Total Direct and Overlapping Debt $47,326,415 $36,706,190

Source: Bibb County

Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the poirtion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City of Macon. This process recongnizes that, when considering the City's ability to issue and repay long-term debt, the entire debt borne by residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government.

211

Acknowledgments

The annual city budget is the collection of the City’s financial plans. It lists anticipated revenues and expenditures in the coming fiscal year. A cost-effective budget establishes a compelling relationship between what departments plan on doing and what they plan on spending. Departmental budget requests are justified only to the extent that they finance value-adding operational activities and capital improvement projects for quality municipal services.

The preparation of the annual budget requires the cooperation of the City Administration, the City Council, departments of the City, and various local authorities. This budget document is the result of the combined efforts of:

. Mayor Robert A.B. Reichert

. Miriam Paris and James Timely – City Council Presidents and all of City Council

. City Council Appropriations Committee – Mike Cranford, Chair, Tom Ellington, Vice Chair, Elaine Lucas, Nancy White, and Virgil Watkins, Jr.

. Administrative Budget Team - Thomas Thomas, Chief Administrative Officer, Dale Walker, Finance Director, Yolanda Cornelius, Budget Manager, Amanda Deaton, Assistant to the CAO and Gail Kohler, Project Specialist.

. Department Heads and their staff members tasked with preparing the departmental budgets.

. Special thanks to all City employees who contributed their expertise to this project.

212 BUDGET FOR FY 2012

6/28/2011 approved ORG OBJ TITLE / DESCRIPTION Budget 2012 GENERAL FUND REVENUES

PROPERTY TAXES 10300 30100 General Property Tax 17,796,349 30105 Auto Tags & Tax 1,513,317 30107 Railroad Equipment Tax 13,000 30110 Recording Intangible Tax 120,000 FUNCTION TOTAL 19,442,666

SALES TAXES 10305 30115 Local Option Sales Tax 18,500,000 30120 Liquor Case Tax 200,000 30125 Malt Beverage Stamps 1,262,300 30130 Wine Case Tax 165,000 FUNCTION TOTAL 20,127,300

GROSS RECEIPTS 10310 30135 Georgia Power Company 6,000,000 30140 Georgia Natural Gas 470,000 30145 Bell South (AT&T) 1,000,000 30150 Cox Cable 800,000 30155 Cox Cable-Channel 14 20,000 30166 Others Franchise Fee 3,350 30170 Insurance Premium 5,400,000 FUNCTION TOTAL 13,693,350

PENALTIES AND INT - TAXES 10315 30175 Tax Penalties 70,000 30180 Tax Interest 100,000 FUNCTION TOTAL 170,000

BUSINESS LICENSES 10320 31100 Occup.Tax/Business Lic. 1,595,000 31106 Business Lic. - Privilege 5,000 31105 Licenses-Depository 320,000 31101 Delinquent-Business 5,000 31102 Delinquent-2 yr 1,000 31110 Collections 35,000 38120 Miscellaneous 5,000 FUNCTION TOTAL 1,966,000

213 OTHER LICENSES 10325 31115 Building Permits 28,000 31117 Plumbing Permits 13,500 31120 Heating-AC Permits 19,600 31125 Electrical Permits 35,000 31126 General Contractors Permits 400,000 31130 Plan-Occupancy Permits 30,000 31135 Misc. Permits 3,400 31140 Permit Fax Fee 1,300 FUNCTION TOTAL 530,800

STATE/FEDERAL GRANTS 10330 32100 State of GA - EMA 55,725 FUNCTION TOTAL 55,725

PAYMENTS IN LIEU OF TAXES 10335 32070 Macon Housing Authority 85,000 32080 McDonnell-Douglas- Boeing 46,100 32085 Zantop-Pmt Lieu of Taxes 28,000 32105 Real Estate Transfers 35,000 32181 Ground Lease Conv. Center Hotel 35,000 32182 Noble Investment Group 440,000 FUNCTION TOTAL 669,100

OTHER LOCAL GOVERNMENT 10340 32110 Bibb County - EMA 165,150 32111 Sect. State Bldg. Lease 960,000 32115 Bibb Co. Fire 7,950,000 32125 Bibb Co. Traffic Eng. 153,000 32135 Cherry Blossom 6,000 FUNCTION TOTAL 9,234,150

GENERAL CITY GOVERNMENT 10342 33100 Alcoholic Bev. Affidavits 7,200 33105 Land Dist. Permits 4,000 33115 Central Record Fees 100,000 33125 Alarm Systems 30,000 33150 General Employee C.U. 95,500 33151 Mid GA Clean Cities Coalition 8,500 33152 Macon Water Authority 25,000 33155 Electrical 18,000 33162 800 MHZ MWA Tower Lease 15,200 33163 800 MHZ MCCG Tower Lease 17,700

214 33164 800 MHZ Nextel Tower Lease 39,900 33165 Signals & Signs 120,000 33168 800 MHZ Sprint Tower Lease 25,000 33169 800 MHZ Bibb County BOE Tower Lease 2,800 33171 800 MHZ IRS Tower Lease 11,000 33174 800 MHZ Bibb County Maintenance 20,400 33176 800 MHZ Cricket 27,100 FUNCTION TOTAL 567,300

HIGHWAYS AND STREETS 10344 34100 Right of Way 130,000 34105 Street Repair 10,000 FUNCTION TOTAL 140,000

P&R CHARGES FOR SERVICES 10345 32120 Bibb Co. Pauper Burials 1,900 33130 Cemetery Lot / Sales Interment 78,000 33131 Cemetery Maintenance 9,000 33140 Senior Citizen Rental 5,000 35140 Swimming Pool Fees 10,000 35145 Programs-Ins. Classes 2,000 35150 Programs - Fees - Youth 30,000 35160 Utilities Reimbursements 32,000 35165 Sports Fees 33,000 35169 Non Resident Participation Fee 500 35170 Rentals 30,000 35175 Sr. Cit. Membership Fees 1,200 35305 Concession Sales 2,500 38120 Miscellaneous 300 FUNCTION TOTAL 235,400

P&R CHARGES FOR TENNIS SERVICES 10346 35165 Sports Fees 1,500 35170 Rentals 2,500 35185 Court Use 35,000 35190 Membership 8,000 35191 MTA Rental, Tournament, Sponsor 5,000 35305 Concession Sales 2,500 FUNCTION TOTAL 54,500

P&R CHARGES FOR CENTRAL CITY PARK 10347 32165 Georgia State Fair 7,500 35160 Utilities Reimbursements 3,500 35165 Sports Fees 25,000

215 35170 Rentals 30,000 35171 Skateboard Park 1,000 35173 Rentals - Cherry Street Plaza 3,100 35610 Other Stadium Rentals 16,500 35611 Equipment Rental 1,500 35612 Ocmulgee Heritage Maintenance 7,400 35613 Rent- City Credit Union 1,500 38120 Miscellaneous 1,000 FUNCTION TOTAL 98,000

ANIMAL CONTROL - CHARGES 10375 35100 Euthan. & Other Fees 500 35105 Adoption/Shelter Fees 10,000 35125 Bibb County - Dogs 100,000 35130 Board Of Health 17,000 FUNCTION TOTAL 127,500

MULBERRY ST. PARKING GARAGE REVENUE 10381 33190 Parking Fees - Monthly 180,000 33195 Parking Fees - Daily / Hourly 15,000 FUNCTION TOTAL 195,000

FINES AND FORFEITURES 10385 36105 Court Cost Fees 26,400 36110 Dept. of Public Safety 50 36146 Date Surcharge 24,000 36177 10% Jail Add-On Service 170,000 36187 ACS Debt Recovery Revenue 587,000 36188 Municipal Court Revenue 1,100,000 36189 Maximus Payments 206,505 38120 Miscellaneous 1,600 FUNCTION TOTAL 2,115,555

SALES AND REFUNDS 10387 37104 Inventory/Equipment Sales 75,000 37105 Sale of Real Property (Atty) 50,000 37110 Atty & Eng. Fees 2,500 FUNCTION TOTAL 127,500

MISCELLANEOUS 10390 38110 Interest on Investment 30,000 38120 Miscellaneous 10,000 38135 Rents-City Hall Annex 114,000 38138 Airport Police - Reimbursement 76,800

216 38140 Impounded Veh. Contract 175,000 38148 Indirect Charge Revenue 3% 100,000 38150 Railroad Annuity 7,000 38152 US Marshall 10,000 38156 Rent from Inspection & Fees 75,600 FUNCTION TOTAL 598,400

SUB-TOTAL GENERAL FUND REVENUES 70,148,246 OTHER FINANCING SOURCES 10395 39116 Transfer-Fund Balance 4,081,310 FUNCTION TOTAL 4,081,310

TOTAL GENERAL FUND REVENUES 74,229,556

GENERAL FUND EXPENDITURES

MUNICIPAL COURT 10100 41100 Salaries Full-Time 415,300 41120 Salaries Overtime 9,000 41170 Employee Benefits 98,516 41171 Employee Health Cost 37,000 41185 Workers Compensation 19,000 42110 Operating Supplies 7,000 42130 Clothing & Uniforms 100 43110 Professional Service 4,900 43125 Travel Expense 4,200 43135 Printing, Binding & Book 7,900 43140 Telephone Cost 2,500 43145 Repairs & Maintenance 2,800 43150 Contractual Services 268,000 43161 Cont. Serv - Indigent Counsel 28,000 43175 Dues, Subscriptions, & Membership 100 DEPARTMENT TOTAL 904,316

MAYOR & STAFF 10105 41100 Salaries Full-Time 635,000 41110 Salaries Part-Time 4,900 41170 Employee Benefits 131,267 41171 Employee Health Cost 81,000 41185 Workers Compensation 17,200 42110 Operating Supplies 7,400 42135 Fuel, Oil & Lubricants 4,000 42140 Mtr. Vehicle Repair-Parts 1,000 42145 Mtr. Vehicle Repair-Lab. 1,500

217 43125 Travel & Training Expense 26,200 43135 Printing, Binding & Book 7,200 43140 Telephone Cost 4,400 43150 Contractual Services 11,100 43155 Mayor's Contingency 55,000 43160 Communication- Mayor's 500 43165 Business Meeting Expense 10,100 43175 Dues, Subs & Memberships 11,000 DEPARTMENT TOTAL 1,008,767

INFORMATION SYSTEMS 10110 41100 Salaries Full-Time 397,600 41120 Salaries Overtime 100 41170 Employee Benefits 91,832 41171 Employee Health Cost 59,000 41185 Workers Compensation 12,700 42110 Operating Supplies 2,100 42112 Operating Supplies (Channel 14) 20,000 42135 Fuel, Oil & Lubricants 2,400 42140 Mtr. Vehicle Repair-Parts 2,200 42145 Mtr. Vehicle Repair-Lab. 4,600 43125 Travel & Training Expense 13,400 43140 Telephone Cost 5,400 43150 Contractual Services 115,300 43175 Dues, Subs & Memberships 900 43190 Other Utilities 8,800 43345 Computer Network Maintenance 18,700 44100 Machinery & Equipment 24,500 DIVISION TOTAL 779,532

COMMUNICATION MAINTENANCE 10186 41100 Salaries Full-Time 234,800 41120 Salaries Overtime 15,000 41170 Employee Benefits 57,950 41171 Employee Health Cost 21,000 41185 Workers Compensation 8,000 42110 Operating Supplies 1,200 42135 Fuel, Oil & Lubricants 3,600 42140 Mtr. Vehicle Repair-Parts 2,200 42145 Mtr. Vehicle Repair-Lab. 1,100 42160 Small Tools 1,400 43125 Travel & Training Expense 4,200 43145 Repairs & Maintenance 55,400 43150 Contractual Services 39,200

218 44100 Machinery & Equipment 2,100 DIVISION TOTAL 447,150 DEPARTMENT TOTAL 1,226,682

INTERNAL AUDIT 10114 41100 Salaries Full-Time 128,700 41170 Employee Benefits 30,032 41171 Employee Health Cost 14,000 41185 Workers Compensation 3,200 42110 Operating Supplies 700 42135 Fuel, Oil & Lubricants 100 43125 Travel & Training Expense 6,000 43140 Telephone Cost 600 43150 Contractual Services 3,700 43175 Dues, Subs & Memberships 800 DEPARTMENT TOTAL 187,832

CITY COUNCIL 10115 41100 Salaries Full-Time 125,400 41110 Salaries Part-Time 152,400 41114 Salaries - Other 35,100 41120 Salaries Overtime 1,500 41170 Employee Benefits 43,093 41171 Employee Health Cost 87,000 41185 Workers Compensation 4,800 42110 Operating Supplies 2,500 43110 Professional Service 134,800 43125 Travel Expense 35,000 43135 Printing, Binding & Book 1,100 43140 Telephone Costs 2,100 43150 Contractual Services 7,900 43155 Contingency Expense 4,500 DEPARTMENT TOTAL 637,193

HUMAN RESOURCES ADMIN 10120 41100 Salaries Full-Time 421,600 41170 Employee Benefits 97,349 41171 Employee Health Cost 70,810 41185 Workers Compensation 15,900 42110 Operating Supplies 8,000 43110 Professional Service 79,100 43125 Travel & Training Expense 8,700 43130 Advertising 7,000 43135 Printing, Binding & Book 7,000

219 43140 Telephone Cost 2,000 43150 Contractual Services 87,700 43175 Dues, Subs & Memberships 2,500 43365 Unemployment Insurance 120,000 43380 Employee Assistance Program 27,000 44100 Machinery & Equipment 1,800 DIVISION TOTAL 956,459

DEPARTMENT TOTAL 956,459

HUMAN RESOURCES - CREDIT UNION 10122 41100 Salaries Full-Time 67,200 41170 Employee Benefits 15,641 41171 Employee Health Cost 13,000 41185 Workers Compensation 3,200 DEPARTMENT TOTAL 99,041

CLEAN CITIES GRANT 10127 41100 Salaries Full-Time 5,900 41170 Employee Benefits 1,296 41185 Workers Compensation 1,600 DEPARTMENT TOTAL 8,796

FINANCE/PURCHASING DEPT 10130 41100 Salaries Full-Time 779,152 41110 Salaries Part-Time 44,500 41170 Employee Benefits 183,542 41171 Employee Health Cost 140,214 41185 Workers Compensation 28,500 42110 Operating Supplies 19,300 42135 Fuel, Oil & Lubricant 700 42140 Mtr. Vehicle Parts 400 42135 Mtr. Vehicle Repair-Lab. 300 43125 Travel & Training Expense 14,000 43130 Advertising 12,000 43135 Printing, Binding & Book 17,200 43140 Telephone Cost 3,900 43145 Repairs & Maintenance 2,000 43150 Contractual Services 29,600 43175 Dues, Subs & Memberships 2,600 44100 Machinery & Equipment 2,100 DEPARTMENT TOTAL 1,280,008

CITY ATTORNEY

220 10140 41100 Salaries Full-Time 409,527 41120 Salaries Overtime 600 41170 Employee Benefits 94,664 41171 Employee Health Cost 70,810 41185 Workers Compensation 8,000 42110 Operating Supplies 4,400 43110 Legal Fees 8,000 43125 Travel & Training Expense 5,200 43135 Printing, Binding & Book 9,200 43140 Telephone Cost 2,100 43145 Repairs & Maintenance 300 43150 Contractual Services 8,500 43161 Contractual Services Solicitor Counsel 23,500 43175 Dues, Subs & Memberships 2,900 43430 Liability Exp. Self Insurance 225,000 43432 Outside Counsel 225,000 DEPARTMENT TOTAL 1,097,701

CITY CLERK 10145 41100 Salaries Full-Time 81,900 41170 Employee Benefits 19,081 41171 Employee Health Cost 3,500 41185 Workers Compensation 3,200 42110 Operating Supplies 1,200 43125 Travel & Training Expense 6,200 43135 Printing, Binding & Book 300 43140 Telephone Cost 600 43150 Contractual Services 2,400 43175 Dues, Subs & Memberships 100 43330 Communication 44,200 DEPARTMENT TOTAL 162,681

POLICE - SUPPORT SERVICES 10148 41100 Salaries Full-Time 919,800 41120 Salaries Overtime 1,000 41170 Employee Benefits 202,386 41171 Employee Health Cost 139,000 41185 Workers Compensation 38,000 42130 Clothing Uniforms 9,700 43125 Travel & Training Expenses 800 43150 Contractual Services 10,700 43175 Dues, Subscriptions & Memberships 700 43193 Drug Abuse Resistance Education (DARE) 22,500 43194 TRIAD 10,300

221 43196 Police Activities League (PAL) 30,500 43197 Youth Enrichment Service (YES) 8,500 43198 Citizens on Patrol (COP/ PAY 4,900 44100 Machinery & Equipment 2,400 DIVISION TOTAL 1,401,186

POLICE - ADMINISTRATION 10150 41100 Salaries Full-Time 706,900 41120 Salaries Overtime 5,000 41152 Salaries - Clothing & Uniforms 3,000 41170 Employee Benefits 159,063 41171 Employee Health Cost 91,000 41185 Workers Compensation 25,400 42105 Ammunition 67,100 42110 Operating Supplies 90,000 42130 Clothing Uniforms 121,300 42135 Fuel,Oil & Lubricants 700,000 42140 Mtr. Vehicle Repair-Parts 350,000 42145 Mtr. Vehicle Repair-Lab. 350,000 43110 Professional Services 44,000 43125 Travel, Training & Certification 23,700 43135 Printing, Binding & Book 30,000 43140 Telephone 60,000 43142 Electricity 77,200 43145 Repairs & Maintenance 47,100 43150 Contractual Services 148,800 43152 Disciplinary Board 600 43175 Dues, Subscriptions & Memberships 2,200 43185 Medical & Hospital 10,000 43190 Other Utilities 27,000 43215 Jail Contract 300,000 44100 Machinery & Equipment 2,933 DIVISION TOTAL 3,442,296

POLICE- CRIMINAL INVESTIGATION DIVISION 10151 41100 Salaries Full-Time 2,956,700 41120 Salaries Overtime 80,000 41152 Salaries - Clothing & Uniforms 21,600 41170 Employee Benefits 676,786 41171 Employee Health Cost 495,000 41185 Workers Compensation 136,300 42130 Clothing & Uniforms 25,000 43125 Travel, Training & Certification 3,800 43150 Contractual Services 29,700

222 43175 Dues, Subscriptions & Memberships 600 44100 Machinery & Equipment 20,100 DIVISION TOTAL 4,445,586

POLICE - PATROL 10152 41100 Salaries Full-Time 6,497,000 41120 Salaries Overtime 40,000 41149 U.S. Marshall 10,000 41152 Salaries - Clothing & Uniforms 9,700 41170 Employee Benefits 1,436,605 41171 Employee Health Cost 1,429,167 41185 Workers Compensation 304,200 42130 Clothing Uniforms 88,800 43125 Travel, Training & Certification 9,600 43150 Contractual Services 74,300 43175 Dues, Subscriptions & Memberships 600 43185 Medical & Hospital 2,000 44100 Machinery & Equipment 5,100 DIVISION TOTAL 9,907,072

POLICE - MANAGEMENT SERVICES 10153 41100 Salaries Full-Time 444,000 41120 Salaries-Overtime 1,500 41170 Employee Benefits 101,296 41171 Employee Health Cost 50,000 41185 Workers Compensation 22,200 42130 Clothing & Uniforms 2,200 43125 Travel, Training & Certification 6,800 43150 Contractual Services 27,100 43175 Dues, Subscriptions & Memberships 200 44100 Machinery & Equipment 800 DIVISION TOTAL 656,096

POLICE - ANIMAL CONTROL 10154 41100 Salaries Full-Time 240,000 41120 Salaries Overtime 5,000 41170 Employee Benefits 57,124 41171 Employee Health Cost 50,000 41185 Workers Compensation 15,600 42110 Operating Supplies 33,000 42130 Clothing & Uniforms 2,600 42135 Fuel,Oil & Lubricants 28,000 42140 Mtr. Vehicle Repair-Parts 9,000 42145 Mtr. Vehicle Repair-Labor 9,400

223 42170 Chemicals, Drugs & Medicine 22,500 43110 Professional Services 36,000 43140 Telephone 4,200 43142 Electricity 12,000 43145 Repair & Maintenance 7,800 43150 Contractual Services 8,800 43175 Dues, Subscriptions & Memberships 900 43190 Other Utilities 15,600 44100 Machinery & Equipment 14,900 DIVISION TOTAL 572,424 DEPARTMENT TOTAL 20,424,660

FIRE DEPT - FIRE ADMINISTRATION 10155 41100 Salaries Full-Time 342,200 41170 Employee Benefits 77,346 41171 Employee Health Cost 35,000 41185 Workers Compensation 12,700 42110 Operating Supplies 3,000 42120 Repair & Main. Supplies 500 42130 Clothing & Uniforms 600 42135 Fuel, Oil & Lubricants 5,900 42140 Mtr. Vehicle Repair-Parts 900 42145 Mtr. Vehicle Repair-Labor 900 43110 Promotional Assessement Expenses 40,000 43125 Travel Expense 2,800 43135 Printing, Binding & Book 900 43140 Telephone Cost 2,300 43150 Contractual Services 2,600 43175 Dues, Subs & Memberships 1,200 44100 Machinery & Equipment 300 44115 Bldg. Imp- Int. 1,700 DIVISION TOTAL 530,846

FIRE - FIREFIGHTING 10156 41100 Salaries Full-Time 11,889,424 41119 FLSA Overtime 1,750,000 41120 Salaries Overtime 37,000 41170 Employee Benefits 2,992,303 41171 Employee Health Cost 3,084,048 41185 Workers Compensation 605,100 42110 Operating Supplies 32,000 42120 Repair & Main. Supplies 57,000 42130 Clothing & Uniforms 142,000 42135 Fuel, Oil & Lubricants 200,000

224 42140 Mtr. Vehicle Repair-Parts 209,500 42145 Mtr. Vehicle Repair-Lab. 270,000 42160 Small Tools 6,400 42170 Chemicals, Drugs & Medicine 9,000 42190 Cleaning & Sanitation 32,000 42210 Fire Ext. Supplies 800 43125 Travel & Training Expense 10,000 43135 Printing, Binding & Book 3,900 43140 Telephone Cost 16,300 43142 Electricity 105,000 43145 Repairs & Maintenance 9,500 43150 Contractual Services 34,800 43175 Dues, Subs & Memberships 500 43190 Other Utilities 88,000 43220 Laundry/Cleaning Svcs. 4,000 44100 Machinery & Equipment 210,000 44115 Bldg. Imp- Int. 19,300 44120 Bldg. Imp-Ext. 14,800 DIVISION TOTAL 21,832,675

FIRE - FIRE PREVENTION 10157 41100 Salaries Full-Time 455,900 41170 Employee Benefits 99,851 41171 Employee Health Cost 65,000 41185 Workers Compensation 14,300 42110 Operating Supplies 2,200 42120 Repair & Main. Supplies 600 42130 Clothing & Uniforms 2,700 42135 Fuel, Oil & Lubricants 21,000 42140 Mtr. Vehicle Repair-Parts 4,500 42145 Mtr. Vehicle Repair-Labor 2,500 42160 Small Tools 600 42190 Cleaning & Sanitation 500 43125 Travel & Training Expense 1,400 43135 Printing, Binding & Book 3,800 43140 Telephone Cost 1,400 43150 Contractual Services 3,500 43175 Dues, Subs & Memberships 900 43192 Jr. Fire Marshals 9,700 44100 Machinery & Equipment 200 44115 Bldg. Imp- Int. 1,800 44120 Bldg. Imp-Ext. 500 DIVISION TOTAL 692,851

225 FIRE - FIRE TRAINING 10158 41100 Salaries Full-Time 262,000 41120 Salaries Overtime 4,000 41170 Employee Benefits 58,245 41171 Employee Health Cost 41,000 41185 Workers Compensation 7,900 42110 Operating Supplies 2,000 42120 Repair & Main. Supplies 5,500 42130 Clothing & Uniforms 1,800 42135 Fuel, Oil & Lubricants 11,000 42140 Mtr. Vehicle Repair-Parts 7,300 42145 Mtr. Vehicle Repair-Lab. 2,400 42160 Small Tools 400 43125 Travel & Training Expense 5,600 43135 Printing, Binding & Book 3,200 43140 Telephone Cost 1,600 43142 Electricity 8,300 43150 Contractual Services 5,300 43175 Dues, Subs & Memberships 100 43190 Other Utilities 5,000 44100 Machinery & Equipment 3,600 44115 Bldg. Imp- Interior 1,300 44120 Bldg. Imp- Exterior 2,900 DIVISION TOTAL 440,445 DEPARTMENT TOTAL 23,496,817

INSPECTION & FEES 10160 41100 Salaries Full-Time 677,400 41170 Employee Benefits 156,205 41171 Employee Health Cost 113,800 41185 Workers Compensation 30,000 42110 Operating Supplies 4,300 42130 Clothing 2,900 42135 Fuel, Oil & Lubricants 22,300 42140 Mtr. Vehicle Repair-Parts 9,500 42145 Mtr. Vehicle Repair-Labor 6,500 43125 Travel & Training Expense 8,700 43130 Advertising 200 43135 Printing, Binding & Book 2,700 43140 Telephone Cost 4,600 43150 Contractual Services 7,800 43175 Dues, Subs & Memberships 1,200 43203 Rent Expenses 75,600 DEPARTMENT TOTAL 1,123,705

226 EMERGENCY MANAGEMENT 10165 41100 Salaries Full-Time 187,100 41110 Salaries Part-Time 3,000 41120 Salaries Overtime 1,200 41170 Employee Benefits 44,228 41171 Employee Health Cost 5,000 41185 Workers Compensation 6,400 42110 Operating Supplies 4,000 42120 Repair & Main. Supplies 2,000 42130 Clothing & Uniforms 2,000 42135 Fuel, Oil & Lubricants 6,500 42140 Mtr. Vehicle Repair-Parts 2,100 42145 Mtr. Vehicle Repair-Labor 2,400 43125 Travel & Training Expense 4,800 43135 Printing, Binding & Book 200 43140 Telephone Cost 2,700 43142 Electricity 15,000 43145 Repairs & Maintenance 2,200 43150 Contractual Services 21,300 43175 Dues, Subs & Memberships 1,600 43180 Miscellaneous 1,700 44100 Machinery & Equipment 4,700 DEPARTMENT TOTAL 320,128

CITY ENGINEER 10175 41100 Salaries Full-Time 400,500 41170 Employee Benefits 92,358 41171 Employee Health Cost 55,000 41185 Workers Compensation 15,900 42110 Operating Supplies 3,200 42135 Fuel, Oil & Lubricants 9,000 42140 Mtr. Vehicle Repair-Parts 3,000 42145 Mtr. Vehicle Repair-Labor 3,000 43125 Travel & Training Expense 800 43135 Printing, Binding & Book 300 43140 Telephone Cost 3,500 43142 Electricity 300 43145 Repairs & Maintenance 600 43150 Contractual Services 43,600 43175 Dues, Subs & Memberships 200 44100 Machinery & Equipment 800 DEPARTMENT TOTAL 632,058

227 TRAFFIC ENGINEERING 10176 41100 Salaries Full-Time 181,400 41170 Employee Benefits 41,951 41171 Employee Health Cost 20,000 41185 Workers Compensation 6,400 42110 Operating Supplies 1,100 42135 Fuel, Oil & Lubricants 1,600 42140 Mtr. Vehicle Repair-Parts 500 42145 Mtr. Vehicle Repair-Labor 500 43125 Travel & Training Expense 1,500 43140 Telephone Cost 9,500 43142 Electricity 34,700 43145 Repairs & Maintenance 500 43150 Contractual Services 3,300 43175 Dues, Subs & Memberships 300 43190 Other Utilities 2,700 44100 Machinery & Equipment 1,900 DEPARTMENT TOTAL 307,851

PUBLIC WORKS ADMINISTRATION 10180 41100 Salaries Full-Time 227,100 41120 Salaries Over-Time 1,000 41170 Employee Benefits 52,849 41171 Employee Health Cost 21,000 41185 Workers Compensation 11,100 42110 Operating Supplies 3,000 42120 Repair & Main. Supplies 1,000 42130 Clothing & Uniforms 200 42135 Fuel, Oil & Lubricants 2,000 42140 Mtr. Vehicle Repair-Parts 1,300 42145 Mtr. Vehicle Repair-Labor 1,100 42190 Cleaning & Sanitation 2,000 43125 Travel & Training Expense 1,000 43135 Printing, Binding & Book 700 43140 Telephone Cost 4,600 43142 Electricity 25,000 43145 Repairs & Maintenance 800 43150 Contractual Services 8,900 43175 Dues, Subs & Memberships 800 43190 Other Utilities 20,000 43240 Special Awards 1,000 44100 Machinery & Equipment 3,500 44115 Bldg. Imp- Interior 1,600 DIVISION TOTAL 391,549

228 PW - STREET CLEANING 10181 41100 Salaries Full-Time 526,400 41120 Salaries Overtime 14,000 41170 Employee Benefits 124,628 41171 Employee Health Cost 72,000 41185 Worker's Compensation 36,400 42110 Operating Supplies 10,000 42130 Clothing & Uniforms 3,800 42135 Fuel, Oil & Lubricants 44,100 42140 Mtr. Vehicle Repair-Parts 24,000 42145 Mtr. Vehicle Repair-Lab. 34,200 42160 Small Tools 3,100 42180 Agricultural Supplies 3,500 43125 Travel & Training Expense 1,000 43150 Contractual Services 168,500 44100 Machinery & Equipment 4,100 DIVISION TOTAL 1,069,728

PW - STREET MAINTENANCE 10182 41100 Salaries Full-Time 637,700 41120 Salaries Overtime 20,000 41170 Employee Benefits 151,611 41171 Employee Health Cost 222,700 41185 Worker's Compensation 36,000 42110 Operating Supplies 15,400 42120 Repair & Main. Supplies 76,000 42130 Clothing & Uniforms 3,800 42135 Fuel, Oil & Lubricants 120,000 42140 Mtr. Vehicle Repair-Parts 125,000 42145 Mtr. Vehicle Repair-Lab. 115,000 42160 Small Tools 4,100 43125 Travel & Training Expense 1,000 43150 Contractual Services 9,800 44100 Machinery & Equipment 9,200 DIVISION TOTAL 1,547,311

PW - STORM DRAINAGE 10183 41100 Salaries Full-Time 168,500 41120 Salaries Overtime 4,000 41170 Employee Benefits 38,833 41171 Employee Health Cost 25,000 41185 Workers Compensation 11,100 42110 Operating Supplies 5,600

229 42130 Clothing & Uniforms 1,200 42135 Fuel, Oil & Lubricants 21,400 42140 Mtr. Vehicle Repair-Parts 16,000 42145 Mtr. Vehicle Repair-Lab. 16,000 43150 Contractual Services 3,500 44100 Machinery & Equipment 3,500 DIVISION TOTAL 314,633 DEPARTMENT TOTAL 3,323,221

CENTRAL SERVICES-ADMINISTRATION 10185 41100 Salaries Full-Time 202,200 41170 Employee Benefits 46,735 41171 Employee Health Cost 23,000 41185 Worker's Compensation 6,400 42110 Operating Supplies 2,200 42120 Repair & Main. Supplies 200 42135 Fuel, Oil & Lubricants 800 42140 Mtr. Vehicle Repair-Parts 100 42145 Mtr. Vehicle Repair-Lab. 100 42190 Cleaning & Sanitation 1,600 43125 Travel & Training Expense 300 43135 Printing, Binding & Book 100 43140 Telephone Cost 1,900 43142 Electricity 22,000 43145 Repairs & Maintenance 200 43150 Contractual Services 7,000 43175 Dues, Subs & Memberships 500 43190 Other Utilities 6,000 44110 Bldg. Improvements 800 DIVISION TOTAL 322,135

10187 CS -TRAFFIC SIGNALS 41100 Salaries Full-Time 322,000 41120 Salaries Overtime 10,500 41170 Employee Benefits 77,203 41171 Employee Health Cost 31,000 41185 Worker's Compensation 14,300 42130 Clothing & Uniforms 1,600 42135 Fuel, Oil & Lubricants 16,200 42140 Mtr. Vehicle Repair-Parts 9,700 42145 Mtr. Vehicle Repair-Lab. 10,000 42160 Small Tools 1,000 42195 Elect. Signals & Supplies 42,000 43125 Travel & Training Expense 2,800

230 43150 Contractual Services 2,600 43175 Dues, Subs & Memberships 500 44100 Machinery & Equipment 28,200 DIVISION TOTAL 569,603

10188 CS-BLDG. CUSTODIAL SERVICE 41100 Salaries Full-Time 290,800 41120 Salaries Overtime 400 41170 Employee Benefits 67,194 41171 Employee Health Cost 38,000 41185 Worker's Compensation 19,000 42120 Repair & Main. Supplies 9,500 42130 Clothing & Uniforms 1,500 42135 Fuel, Oil, & Lubricants 2,200 42140 Mtr. Vehicle Repair-Parts 1,000 42145 Mtr. Vehicle Repair-Lab. 1,200 42160 Small Tools 300 42190 Cleaning & Sanitation 14,000 42195 Elect. Signals & Supplies 3,500 43140 Telephone Cost 300 43142 Electricity (Annex) 80,000 43145 Repairs & Maintenance 1,200 43150 Contractual Services 13,300 43190 Other Utilities 27,700 44100 Machinery & Equipment 1,700 44115 Bldg. Improvements-Interior 600 DIVISION TOTAL 573,394 ` 10189 CS - HVAC 41100 Salaries Full-Time 253,300 41120 Salaries Overtime 1,500 41170 Employee Benefits 58,867 41171 Employee Health Cost 30,000 41185 Worker's Compensation 9,500 42120 Repair & Main. Supplies 15,700 42130 Clothing & Uniforms 1,300 42135 Fuel, Oil, & Lubricants 8,200 42140 Mtr. Vehicle Repair-Parts 3,000 42145 Mtr. Vehicle Repair-Lab. 1,400 42160 Small Tools 1,500 43125 Travel & Training Expense 1,100 43150 Contractual Services 1,500 DIVISION TOTAL 386,867

231 10190 CS - GENERAL MAINTENANCE 41100 Salaries Full-Time 328,200 41120 Salaries Overtime 500 41170 Employee Benefits 76,038 41171 Employee Health Cost 35,000 41185 Worker's Compensation 17,400 42120 Repair & Main. Supplies 1,400 42130 Clothing & Uniforms 2,100 42135 Fuel, Oil & Lubricants 9,100 42140 Mtr. Vehicle Repair-Parts 3,000 42145 Mtr. Vehicle Repair-Lab. 2,500 42160 Small Tools 600 42190 Cleaning & Sanitation 600 42195 Elect. Signals & Supplies 200 43140 Telephone Cost 200 43142 Electricity 4,500 43145 Repairs & Maintenance 1,500 43150 Contractual Services 400 43190 Other Utilities 3,200 44100 Machinery & Equipment 3,000 44110 Building Improvements 1,200 44115 Bldg. Improvements-Interior 800 DIVISION TOTAL 491,438

10191 CS - ELECTRICAL 41100 Salaries Full-Time 254,400 41120 Salaries Overtime 2,000 41170 Employee Benefits 59,043 41171 Employee Health Cost 38,000 41185 Worker's Compensation 11,000 42120 Repair & Main. Supplies 25,700 42130 Clothing & Uniforms 1,400 42135 Fuel, Oil & Lubricants 11,700 42140 Mtr. Vehicle Repair-Parts 3,400 42145 Mtr. Vehicle Repair-Lab. 3,900 42160 Small Tools 1,700 43125 Travel & Training Expense 100 43150 Contractual Services 2,500 44100 Machinery & Equipment 11,400 DIVISION TOTAL 426,243

10193 CS - TRAFFIC MAINTENANCE OPERATIONS 41100 Salaries Full-Time 118,000 41120 Salaries Overtime 1,800

232 41170 Employee Benefits 27,605 41171 Employee Health Cost 23,000 41185 Worker's Compensation 8,000 42120 Repair & Main. Supplies 71,200 42130 Clothing & Uniforms 1,200 42135 Fuel, Oil & Lubricants 9,500 42140 Mtr. Vehicle Repair-Parts 4,050 42145 Mtr. Vehicle Repair-Lab. 4,200 42160 Small Tools 1,000 43125 Travel & Training Expense 2,500 43175 Dues, Subscriptions & Membership 300 44100 Machinery & Equipment 9,600 DIVISION TOTAL 281,955 DEPARTMENT TOTAL 3,051,635

10194 P/R - ADMINISTRATIVE SVCS. 41100 Salaries Full-Time 77,800 41170 Employee Benefits 17,938 41171 Employee Health Cost 10,600 41185 Worker's Compensation 1,600 42110 Operating Supplies 4,100 42135 Fuel, Oil & Lubricants 1,800 42140 Mtr. Vehicle Repair-Parts 100 42145 Mtr. Vehicle Repair-Lab. 300 43125 Travel & Training Expense 200 43140 Telephone Cost 7,300 43142 Electricity 9,500 43150 Contractual Services 10,300 43175 Dues, Subs & Memberships 1,300 43190 Other Utilities 1,700 43240 Special Awards 700 44100 Machinery & Equipment 3,400 DIVISION TOTAL 148,638

10196 P/R - GROUNDS AND FACILITIES 41100 Salaries Full-Time 639,300 41120 Salaries Overtime 24,000 41170 Employee Benefits 152,463 41171 Employee Health Cost 121,000 41185 Worker's Compensation 38,000 42110 Operating Supplies 6,900 42120 Repair & Main. Supplies 11,000 42130 Clothing & Uniforms 15,700 42135 Fuel, Oil & Lubricants 75,000

233 42140 Mtr. Vehicle Repair-Parts 42,100 42145 Mtr. Vehicle Repair-Lab. 41,600 42160 Small Tools 2,700 42180 Agricultural Supplies 36,200 42185 Tree Maintenance 14,100 42190 Cleaning & Sanitation 6,000 42195 Elect. Signals & Supplies 8,300 43125 Travel & Training Expense 1,000 43142 Electricity 102,300 43145 Repair & Main. Supplies 12,900 43150 Contractual Services 437,100 43175 Dues, Subs & Memberships 100 43190 Other Utilities 83,600 44100 Machinery & Equipment 35,100 44110 Building Improvements - Other 14,600 DIVISION TOTAL 1,921,063

10197 P/R - OPERATIONS SERVICES 41100 Salaries Full-Time 1,243,600 41110 Salaries Part-Time 59,000 41120 Salaries Overtime 1,000 41130 Salaries Seasonal 83,600 41170 Employee Benefits 297,104 41171 Employee Health Cost 324,643 41185 Worker's Compensation 71,300 42110 Operating Supplies 82,000 42120 Repair & Main. Supplies 23,400 42130 Clothing & Uniforms 7,300 42135 Fuel, Oil & Lubricants 15,000 42140 Mtr. Vehicle Repair-Parts 1,800 42145 Mtr. Vehicle Repair-Lab. 2,700 42180 Agricultural Supplies 16,200 42190 Cleaning & Sanitation 36,200 42195 Electrical Supplies 10,300 43110 Professional Services 52,600 43120 Transportation 7,300 43125 Travel Expense 4,100 43135 Printing, Binding & Book 1,500 43140 Telephone Cost 3,100 43142 Electricity 290,000 43145 Repairs & Maintenance 5,000 43147 Machinery & Equipment Repairs 4,000 43150 Contractual Services 271,000 43175 Dues, Subs & Memberships 900

234 43190 Other Utilities 180,600 44100 Machinery & Equipment 26,200 44110 Building Improvements - Other 10,000 DIVISION TOTAL 3,131,447

10199 P/R -BUSINESS SERVICES 41100 Salaries Full-Time 159,200 41120 Salaries Overtime 1,000 41170 Employee Benefits 37,067 41171 Employee Health Cost 17,000 41185 Worker's Compensation 6,300 42110 Operating Supplies 1,400 42120 Repair & Main. Supplies 500 42190 Cleaning & Sanitation 300 42195 Electrical Supplies 100 43120 Transportation 1,100 43125 Travel & Training Expense 200 43135 Printing, Binding & Book 1,000 43140 Telephone Cost 100 43142 Electricity 1,500 43147 Machinery & Equipment Repairs 200 43150 Contractual Services 2,900 43175 Dues, Subs & Memberships 100 43190 Other Utilities 3,000 DIVISION TOTAL 232,967 DEPARTMENT TOTAL 5,434,115

10203 MULBERRY STREET PARKING GARAGE 42110 Operating Supplies 2,500 43140 Telephone Cost 1,700 43142 Electricity 31,000 43145 Repairs & Maintenance 2,000 43150 Contractual Services 70,600 43190 Other Utilities 600 43415 Liability Insurance 8,100 DEPARTMENT TOTAL 116,500

10204 SERVICES TO GOVERNMENT 43140 Telephone 100,000 43142 Electricity 1,000,000 43190 Other Utilities 16,500 DEPARTMENT TOTAL 1,116,500

10205 DEBT SERVICE - PAYMENTS

235 43274 Sect. Of State Building 803,600 43299 Sect. Of State Building Interest 133,500 43305 Paying Agents Fees 3,500 DEPARTMENT TOTAL 940,600

10210 OTHER COSTS 43314 Unallocated Reserve (Earmark) 117,470 43315 Unallocated Reserve 120,000 43320 Pension - Fire & Police Department 57,000 43333 Credit Card Discount Fees 30,000 43340 Municipal Govt Dues 35,000 43349 Plaques, Monuments & Awards 6,000 43350 Morale, Welfare & Recreation 12,000 43353 UPC Services (Central Services) 14,100 43360 Sister Cities International 6,000 43361 Taste of Macon 5,000 43362 Non Departmental Misc. 55,000 43366 Lobbyist 0 43382 Poverty Level Compensation 78,277 DEPARTMENT TOTAL 535,847

10215 RISK MANAGEMENT 43150 Contractural 50,000 43415 Liability Insurance 307,700 43437 Property Insurance 162,200 DEPARTMENT TOTAL 519,900

10225 APPROP OTHER AGENCIES 43445 Middle Ga. RDC(1) 77,655 43470 Middle Ga Food Bank(1) 8,100 43485 Urban Dev. Authority(1) 26,000 43498 Georgia Children Museum 25,000 43500 MBC Transit Authority(4) 1,023,500 43505 MBC ADA Para Transit(4) 187,400 43506 ECD-Land Acquisition 110,000 43519 ECD-HOME Match 96,600 43521 ECD-Prop Inspection Admin. 649,400 43522 Land Bank Authority Contribution 100,000 43523 NewTown Macon 10,000 43535 Payne City 15,000 43539 Douglass Theatre 80,000 43566 Historic Hills & Heights 0 43567 Demolition & Board Ups 300,000 43546 21st Century 25,000

236 DEPARTMENT TOTAL 2,733,655

GENERAL FUND EXPENDITURES - TOTAL 71,646,668

10230 TRANSFERS TO OTHER FUNDS 43403 Transfer for Convention Center Hotel 780,700 43550 Transfer to Centreplex 605,000 43553 Transfer to Bowden Golf 165,500 43578 Transfer to UDA for debt (Bonds 2002 A, B) 1,031,688

DEPARTMENT TOTAL 2,582,888

TOTAL GENERAL FUND REVENUE 74,229,556 TOTAL GENERAL FUND EXPENDITURES 74,229,556 (0)

SPLOST FUND 22390 REVENUES 38110 Interest Revenue 35,000 39116 Transfer from SPLOST Fund Balance 4,269,700 FUNCTION TOTAL 4,304,700 SPLOST FUND REVENUES - TOTAL 4,304,700

22206 SPLOST FUND EXPENDITURES 22208 44979 Storm Water Management 1,500,000 43304 GMA Interest 302,000 22210 43313 GMA Admin. Expenses 25,200 22211 43305 Paying Agent Fees 5,500 43700 GMA 1998 Principal 1,719,000 43639 BB&T Debt Principal 753,000 FUNCTION TOTAL 4,304,700

SPLOST FUND REVENUES - TOTAL 4,304,700 SPLOST FUND EXPENDITURES - TOTAL 4,304,700 0

30815 BOWDEN OPERATING REVENUE 35000 Greens Fees 150,000 35005 Range Fees 29,000 35015 Annual Memberships 25,000 35026 Merchandise Sales 14,000 35030 Golf Car Rentals 180,000 35040 Concession Sales - Bowden 6,000 FUNCTION TOTAL 404,000

237 30820 38120 Miscellaneous 3,500 39120 Trans from City of Macon General Fund 165,500 28 28100 Trans from Bowden General Fund 81,099 FUNCTION TOTAL 250,099

BOWDEN GOLF COURSE FUND REV. - TOTAL 654,099

BOWDEN GOLF COURSE FUND EXPENDITURES 30600 BOWDEN SALARIES/BENEFITS 41100 Salaries Full-Time 190,900 41110 Salaries Part-Time 22,600 41130 Salaries Seasonal 32,400 41170 Employee Benefits 45,073 41171 Employee Health Cost 31,000 FUNCTION TOTAL 321,973

30605 BOWDEN SUPPLIES/MATERIALS 42110 Operating Supplies 7,000 42130 Clothing & Uniforms 1,100 42160 Small Tools 500 42180 Agricultural Supplies 35,600 42190 Cleaning & Sanitation 500 FUNCTION TOTAL 44,700

30610 BOWDEN REPAIRS AND MAINTENANCE 42135 Fuel, Oil & Lubricants 8,800 42140 Mtr. Vehicle Repair-Parts 6,000 42145 Mtr. Vehicle Repair-Lab. 1,500 43145 Repairs & Maintenance 16,100 FUNCTION TOTAL 32,400

30615 BOWDEN UTILITIES 43140 Telephone Cost 1,800 43142 Electricity 34,700 43190 Other Utilities 10,000 FUNCTION TOTAL 46,500

30625 BOWDEN OTHER OPER. EXP. 42220 Cost of Goods Sold 14,300 43125 Travel, Training & Cert 900 43130 Advertising 5,000 43150 Contractual Services 12,000 43175 Dues, Subs & Memberships 500

238 43437 Insurance-Property 6,500 44100 Machinery & Equipment 5,800 43639 Lease Payment (Direct Lease) 54,426 43640 Interest Expense 5,600 44125 Capital Projects 25,000 FUNCTION TOTAL 130,026

30630 BOWDEN DEPREC/AMORT EXP 43308 Depreciation / Capital Reserve Expense 78,500 FUNCTION TOTAL 78,500

BOWDEN GOLF COURSE EXP. - TOTAL 654,099

BOWDEN REVENUES - TOTAL 654,099 BOWDEN EXPENDITURES - TOTAL 654,099 0 SOLID WASTE MANAGEMENT 32813 SOLID WASTE MANAGEMENT REVENUES 35550 Waste Management Fees 3,900,000 36102 FIFA 97,000 38009 Late Fees-Prior Year 76,000 35551 Late Fee 11,000 39127 GMA Lease 265,000 39116 Transfer of Net Assets 161,146 WASTE COLLECTION REVENUES - TOTAL 4,510,146

WASTE COLLECTION EXPENDITURES 32500 WASTE COLL - SALARIES/BENES 41100 Salaries Full-Time 1,500,000 41120 Salaries Overtime 20,000 41121 Salaries Additional 64,000 41170 Employee Benefits 336,400 41171 Employee Health Cost 250,000 41185 Workers Compensation 93,456 FUNCTION TOTAL 2,263,856

32505 WASTE COLL - SUPPLIES/MAT. 42110 Operating Supplies 13,700 42130 Clothing & Uniforms 9,800 FUNCTION TOTAL 23,500

32511 WASTE COLL- REPAIRS & MAINTENANCE 42135 Fuel, Oil & Lubricants 257,000 42140 Mtr. Vehicle Repair-Parts 148,000

239 42145 Mtr. Vehicle Repair-Lab. 187,500 FUNCTION TOTAL 592,500

32525 WASTE COLL - OTHER OPER EXP 43125 Travel & Training Expense 1,500 43135 Printing, Binding & Book 3,200 43150 Contractual Services 277,000 44100 Machinery & Equipment 6,000 43700 GMA Debt Payment 410,846 43639 B B & T Debt Payment 544,644 32530 44125 Capital Improvement Projects 265,000 43308 Depreciation 122,100 FUNCTION TOTAL 1,630,290

WASTE COLLECTION EXPENDITURES - TOTAL 4,510,146

WASTE COLLECTION REVENUES - TOTAL 4,510,146 WASTE COLLECTION EXPENDITURES - TOTAL 4,510,146

32815 LANDFILL FEES 35500 Tipping Fees - Operations 610,000 35503 Landfill Permits 7,000 35510 Recycling Recovery 25,000 35515 Landfill Gas 100,000 32171 GMA 540,000 39121 Transfer-SW Fund Balance 1,423,580 FUNCTION TOTAL 2,705,580

LANDFILL FEES REVENUES 2,705,580

SOLID WASTE LANDFILL EXPENDITURES 32600 LANDFILL SALARIES/BENEFIT 41100 Salaries Full-Time 398,200 41120 Salaries Overtime 12,000 41121 Salaries Additional 10,000 41170 Employee Benefits 89,500 41171 Employee Health Cost 60,000 41185 Workers Compensation 23,760 FUNCTION TOTAL 593,460

32605 LANDFILL SUPP & MATERIALS 42110 Operating Supplies 35,000 42120 Repair and Maintenance 33,000 42130 Clothing & Uniforms 2,100

240 42160 Small Tools 3,900 42180 Agricultural Supplies 23,300 42190 Cleaning & Sanitation 1,100 FUNCTION TOTAL 98,400

32610 LANDFILL REPAIR & MAINTENANCE 42135 Fuel, Oil & Lubricants 216,300 42140 Mtr. Vehicle Repair-Parts 175,000 42145 Mtr. Vehicle Repair-Lab. 139,000 FUNCTION TOTAL 530,300

32615 LANDFILL UTILITIES 43140 Telephone Cost 600 43142 Electricity 19,320 43145 Repairs and Maintenance 500 43190 Other Utilities 2,100 FUNCTION TOTAL 22,520

32625 LANDFILL OTHER OPER EXP 43105 EPD Surcharge 55,000 43106 Gas Wells 0 43125 Travel & Training Expense 3,800 43135 Printing, Binding & Book 500 43150 Contractual Services 230,000 44100 Machinery & Equipment 2,400 291,700

32630 44230 Closure/Post Closure Expense 340,000 44125 Capital Projects 540,000 43308 Depreciation (Landfill) 289,200 1,169,200

FUNCTION TOTAL 1,460,900 LANDFILL EXPENDITURES 2,705,580

LANDFILL REVENUES 2,705,580 LANDFILL EXPENDITURES 2,705,580

DEPARTMENTAL TOTAL FUND REVENUES 7,215,726 DEPARTMENTAL TOTAL FUND EXPENDITURES 7,215,726 0

E-911 FUND 33325 SUBSCRIBER FEES

241 35300 Subscriber Fees-E911 Fixed Telephone 1,300,000 35301 Subscriber Fees-E911 Mobile Telephone 70% 2,300,000 FUNCTION TOTAL 3,600,000 33390 38110 Interest on Investment 1,200 39116 Transfer from E-911 Fund Balance 335,700 FUNCTION TOTAL 336,900

E-911 REVENUES - TOTAL 3,936,900

E-911 EXPENDITURES 33600 E-911 SALARIES/BENEFITS 41100 Salaries Full-Time 1,563,000 41120 Salaries Overtime 100,000 41170 Employee Benefits 355,600 41171 Employee Health Cost 200,000 41185 Workers Compensation 98,200 FUNCTION TOTAL 2,316,800

33605 E-911 SUPPLIES & MATERIALS 42110 Operating Supplies 20,200 42130 Clothing & Uniforms 18,500 FUNCTION TOTAL 38,700

33610 E-911 REPAIRS & MAINTENANCE 43145 Repair & Maintenance 5,300 FUNCTION TOTAL 5,300

33615 E-911 UTILITIES 43140 Telephone Cost 236,000 43142 Electricity 24,000 43190 Other Utilities 2,600 FUNCTION TOTAL 262,600

33625 E-911 OTH. OPERATING EXP 43125 Travel, Training & Certification 11,100 43150 Contractual Services 148,600 43163 Telephone Contractual Payments 250,000 43175 Dues, Subs & Memberships 300 44100 Machinery & Equipment 29,000 33730 43595 Transfer to Capital Improvement 874,500 FUNCTION TOTAL 1,313,500

E-911 FUND EXPENDITURES 3,936,900

242 E-911 FUND REVENUES 3,936,900 E-911 FUND EXPENDITURES 3,936,900 0

INTERNAL SERVICE FUND 36814 VM - MOTOR POOL REVENUES 35288 Fuel - Vehicle 200 35290 Part - Vehicle 700 35292 Labor - Vehicle 400 FUNCTION TOTAL 1,300

36815 BILLINGS TO OTHER FUNDS 35211 Gen'l Fund VM Billing -Labor 700,000 35212 Gen'l Fund VM Billing -Fuel Markup 40,000 35213 Gen'l Fund VM Billing -Parts 732,000 35230 Bowden VM Billings 4,000 35231 Centreplex VM Billings 3,000 35232 Solid Waste Mgmt VM Bill 500,000 35237 Airport VM Billings 17,000 35244 ECD VM Billings 6,000 35255 Workforce VM Billing 1,000 FUNCTION TOTAL 2,003,000

36818 BILLINGS TO OUTSIDE USERS 35299 Taxi Cab Inspections 1,000 38120 Miscellaneous 3,500 FUNCTION TOTAL 4,500

36820 NON-OPERATING REVENUE 38155 Surcharge (PSE) 15,000 FUNCTION TOTAL 15,000

VEHICLE MAINTENANCE FUND REVENUES - TOTAL 2,023,800

VEHICLE MAINTENANCE FUND EXPENDITURES 36600 VM SALARIES & BENEFITS 41100 Salaries Full-Time 595,683 41101 Additional Regular Salaries 125,500 41170 Employee Benefits 153,461 41171 Employee Health Cost 101,000 41185 Workers Compensation 26,928 FUNCTION TOTAL 1,002,572

243 36605 VM SUPPLIES & MATERIALS 42110 Operating Supplies 4,277 42130 Clothing & Uniforms 3,766 42190 Cleaning & Sanitation 884 FUNCTION TOTAL 8,927

36610 VM REPAIRS & MAINTENANCE 42135 Fuel, Oil & Lubricants 7,930 42140 Mtr. Vehicle Repair-Parts 1,500 42145 Mtr. Vehicle Repair-Lab. 325 FUNCTION TOTAL 9,755

36611 VM MOTOR POOL VEHICLES 42135 Fuel, Oil & Lubricants 612 42140 Mtr. Vehicle Repair-Parts 0 42145 Mtr. Vehicle Repair-Lab. 200 FUNCTION TOTAL 812

36614 VM REPAIR PARTS & SUPPLIES 42120 Repair & Maintenance Supplies 800,000 FUNCTION TOTAL 800,000

36625 VM OTHER OPERATING EXP 43125 Travel Expense 2,758 43135 Printing, Binding & Book 1,407 43140 Telephone Cost 6,864 43142 Electricity 31,129 43145 Repairs & Maintenance 2,980 43147 Machinery & Eqmt Repairs 6,225 43150 Contractual Services 2,578 43175 Dues, Subs & Memberships 5,360 43190 Other Utilities 18,448 Transfer to capital Improvement. 35,000 FUNCTION TOTAL 112,749

36630 VM DEPRECIATION 43308 Depreciation / Capital Reserve Expense 11,307 44100 Machinery & Equipment 2,200 FUNCTION TOTAL 13,507

VEHICLE MAINTENANCE EXPENDITURES 1,948,322

VEHICLE MAINTENANCE FUND REVENUES 2,023,800 VEHICLE MAINTENANCE FUND EXPENDITURES 1,948,322

244 75,478

AIRPORT FUND 37380 AIRPORT REVENUE 33170 Mobile Homes 30,000 33175 Airlines 84,700 33178 Federal 135,000 33185 Other Leases 647,000 33186 Airport Lease 689,000 38120 Miscellaneous 3,500 37203 32339 AIP 26 FAA 919,439 32341 AIP 26 GDOT 24,195 AIRPORT REVENUES - TOTAL 2,532,834

37202 AIRPORT EXPENDITURES 42110 Operating Supplies 9,000 42120 Repair & Main. Supplies 8,700 42130 Clothing & Uniforms 1,700 42135 Fuel, Oil & Lubricants 34,700 42140 Mtr. Vehicle Repair-Parts 15,000 42145 Mtr. Vehicle Repair-Lab. 10,000 42160 Small Tools 700 42180 Agricultural Supplies 3,700 42190 Cleaning & Sanitation 4,500 42195 Elect. Signals & Supplies 5,800 43110 Professional Service 3,000 43130 Advertising 300 43135 Printing, Binding & Book 300 43140 Telephone Cost 9,600 43142 Electricity 122,900 43145 Repairs & Maintenance 10,400 43150 Contractual Services 682,800 43164 Indirect Charges 3% 62,000 43175 Dues, Subs & Memberships 200 43190 Other Utilities 28,500 43312 Bad Debt Expense 1,000 43415 Liability Insurance 26,500 44100 Machinery & Equipment 9,800 44110 Bldg Imp-Interior 750 44116 Bldg Imp-Exterior 5,750 FUNCTION TOTAL 1,057,600

37205 43267 1988 ASA Bond Debt Payment 335,000 43268 1993 Zantop Bond Debt Payment 352,000

245 37630 43308 Depreciation 355,100 44103 Match for Grant Projects (CIP) 24,900 FUNCTION TOTAL 1,067,000

AIRPORT REVENUES - TOTAL 2,532,834 AIRPORT EXPENDITURES - TOTAL 2,124,600 408,234

CAPITAL IMPROVEMENT FUND CAPITAL IMPROVEMENTS REVENUE 400390 32171 Local Government Lease Pool 1,983,222 32179 Other lending Institutions 2,189,500 FUNCTION TOTAL 4,172,722

39110 Transfer from E-911 874,500 32132 Bibb County 393,900 39112 1976 Traffic Grant 51,300 39123 Transfer From SPLOST 2,033,606 Bond Issue 464,000 FUNCTION TOTAL 3,817,306

CAPITAL IMPROVEMENTS REVENUES - TOTAL 7,990,028

CAPITAL IMPROVEMENTS EXPENDITURES 400100 Municipal Court 46135 Non-Computer hardwareScanner replacement GMA/BB&T Lease Scanner Replacement 5,000 400100 Total Municipal Court 5,000

400110 I.T. / Communications 46100 Computers & PC Hardware GMA/BB&T Lease Server - Terminal Station 7,258 GMA/BB&T Lease P.C. & MPD Video Storage Server 8,719 GMA/BB&T Lease Microsoft Office Upgrade 2010 25,000 Total 40,977 46110 Network IT Network Infrastructure 200,000 Total 200,000 46125 Radios GMA/BB&T Lease Hand Held Radios for Patrol Officers 15 @ $3,000 45,000 Total 45,000 46130 Telephone System

246 GMA/BB&T Lease Upgrade to Voice Over IP Phone System 237,000 Total 237,000 46140 800 Mhz BB&T & County Allied Chemical Enhanced Security 13,300 BB&T & County Microwave Transmitters 3 @ $200,000 600,000 Total 613,300 46200 Vehicles

GMA/BB&T Lease & Co 1997 Ford Windstar Van, 72,34/mi, replacement 22,000 Total 22,000

400110 Total I.T./Communications 1,158,277

400150 Police 46100 Computers 2012 SPLOST Towers 15 @ $900 13,500 2012 SPLOST Laptops 5 @ $1,000 5,000 Total 18,500 46120 Visual Media/Cameras GMA/BB&T Lease Cameras, In-Car 25 @ $4,000 100,000 Total 100,000 46125 Radios GMA/BB&T Lease Radios, In-Car 25 @ $3,500 87,500 Total 87,500 46200 Vehicles GMA/BB&T Lease Ford Taurus, replace 5 @ $18,000 90,000 GMA/BB&T Lease Crown Vic, replace 25 @ $29,000 725,000 GMA/BB&T Lease Harley Motorcycle replace 1 24,000 839,000 46215 Machinery & Equipment 2012 SPLOST Tasers & Ammunition 25 @ $3,140 78,500 2012 SPLOST Laser Speed Detection Devices 2 @ $5,000 10,000 2012 SPLOST Crime Lab Evidence Lockers 51,006 2012 SPLOST Rifles, AK47, 25 @ $1,500 - Total 139,506 46305 Roofing GMA/BB&T Lease Police Precinct #2 Houston Avenue 110,000 Total 110,000 46415 Resurfacing/Paving 2012 SPLOST High Speed Tracker @ Tinker Drive 52,710 Total 52,710

Total Police Department 1,347,216

400155 Fire Department

247 46200 Vehicles

GMA/BB&T Lease & Co 1999 Mercury Marquis 178,454 mi, replace 17,600

GMA/BB&T Lease & Co 1999 Crown Vic 183,390 mi, replace 17,600 Total 35,200 46205 Service Vehicles 2012 SPLOST 1988 Ford Pumper 126,814 mi replace 445,000 GMA/BB&T Lease Crash Fire Truck for Airport 137,500 Total 582,500 46215 Machinery & Equipment GMA/BB&T Lease Turnout Gear Washer/Extractor 10,500 Total 10,500 46305 Roofing GMA/BB&T Lease Fire Station #9 Shurling Drive 46,700 Total 46,700

Total Fire Department 674,900

400160 Inspection & Fees 46100 Computers GMA/BB&T Lease Dell Ultrasharp, 2 @ $1,500 w/ Adobe Acrobat @ $598. 3,598 Total 3,598 46200 Vehicles GMA/BB&T Lease 1999 Ford Pickup, 156,584 mi Replace 15,500 Total 15,500

Total Inspection & Fees 19,098

400165 Emergency Management Agency 46105 Software

GMA/BB&T Lease & Co WebEOC Software 36,999

GMA/BB&T Lease & Co Code Red Software 37,500 Total 74,499 46125 Radios GMA/BB&T Lease VHF Radio 5,000 Total 5,000 46135 Non-Computer Hardware GMA/BB&T Lease Siren Transmitter 9,730 GMA/BB&T Lease Siren Replacement 21,639 GMA/BB&T Lease Siren Upgrade 37,689 Total 69,058

Total Emergency Management Agency 148,557

248 400175 Engineering 46200 Vehicles GMA/BB&T Lease Vehicle, replacement 17,600 Total 17,600 46400 Streets GMA/BB&T Lease Street Improvments 100,000 Total 100,000

Total Engineering 117,600

400180 Public Works 46205 Service Vehicles GMA/BB&T Lease 2002 Elgin Sweeper, 89,865 mi replacement 165,000 Total 165,000 46215 Machinery & Equipment GMA/BB&T Lease 10" Water Pump 17,500 GMA/BB&T Lease 1983 Sandspreader, Replacement 18,000 GMA/BB&T Lease 30 Yard Roll-Off Containers 5 @ $4,000 20,000 55,500

Total Public Works 220,500

400185 Central Services 46125 Radios GMA/BB&T Lease Radios, 3 @ $2,500 with Battery Charger @ $1,080 8,580 Total 8,580 46205 Service Vehicles GMA/BB&T Lease 1987 Ford Paint Truck, 179,008, Replacement 250,000 Total 250,000 46300 Building Improvements GMA/BB&T Lease City Hall, Waterproofing and walls 50,000 Total 50,000 46310 Relamping GMA/BB&T Ls & 1976 G Interstate Lighting & Relamping, I-75,I-475,I-16 20,000 GMA/BB&T Lease Historical Street Lighting, Modification & Upgrades 12,500 Total 32,500 46315 Traffic Signs and Signals 1976 Traffic Grant Traffic Signals Light Emitting Diode, Lamp Replacement 30,000 Total 30,000 46320 Fiber Optics GMA/BB&T Lease Anticipated Fiber Optics Maintenance 20,000 GMA/BB&T Lease Installation, Terminal Station to Allied Tower Site 39,200 GMA/BB&T Lease Installation, Terminal Sta to Veh Maint, P&R, Ani Control 17,500

249 Total 76,700 46325 Relocation

GMA/BB&T Ls & /Bond Move Central Services 1,300,000 Total 1,300,000

Total Central Services 1,747,780

400196 Parks & Recreation 46200 Vehicles 2012 SPLOST 1997 Ford Taurus, 153,265mi, Replacement 17,600 2012 SPLOST 2000 Chevy Crew Cab, 171,480mi, Replacement 36,000 Total 53,600 46215 Machinery & Equipment 2012 SPLOST 2003 Enmark Mower, replacement 8,000 2012 SPLOST Bleachers, Freedom, Bloomfield, Frank Johnson Parks 24,000 2012 SPLOST Playground Borders, replacement 14,300 Total 46,300 46305 Roofing GMA/BB&T Lease Building #12 Central City Park 160,500 Total 160,500 46415 Resurfacing 2012 SPLOST Daisy Park-Rebuild outside Basketball Court 65,000 2012 SPLOST Frank Johnson-Rebuild Basketball Court 32,000 2012 SPLOST Bloomfield Park-Replace Gym Floor 92,000 2012 SPLOST Resurface Swimming Pools, 2 60,000 2012 SPLOST Resurface 16 Tennis Courts, Various Locations 43,200 Total 292,200

Total Parks & Recreation 552,600

400316 Centreplex 46300 Building Improvements 2012 SPLOST China/Glass Replacements 41,000 2012 SPLOST Carpet Replacement-Hall & Corridor 102,000 2012 SPLOST Water Proof Building-Outside 24,000 2012 SPLOST Turbine Cooling Motors 2 @ $11,000 22,000 2012 SPLOST Seating, Replace 200 in Centreplex Arena 20,000 2012 SPLOST Reconfigure Fire Panel on Duct Detectors 25,000 2012 SPLOST HVAC Work 50,000 2012 SPLOST Polar Floor 125,000 2012 SPLOST Bathroom Renovations 110,000 2012 SPLOST Dressing Room Renovations 70,000 2012 SPLOST Rework Riggings to Accommodate Larger Shows 500,000 Total 1,089,000

250 Total Centreplex 1,089,000

400336 E-911 46145 CAD Center (Computer Aided Dispatch) E-911 Fund Work Stations 13 @ $16,000 208,000 E-911 Fund Radio Consoles 8 @ $60,000 480,000 E-911 Fund UPD Encryption for all Consoles 15,000 E-911 Fund CPU Units and Monitors 15 @ $2,800 42,000 E-911 Fund Portable Radios 10 @ $3,100 31,000 E-911 Fund Complete Working Console with Phone/Radio 75,000 E-911 Fund Radio IP Server, Software and Switch 23,500 874,500

Total E-911 874,500

400366 Vehicle Maintenance 46105 Software GMA/BB&T Lease Vehicle Maintenance Software 35,000 Total 35,000

Total Vehicle Maintenance 35,000

Total Capital Improvement Fund 040 7,990,028

Solid Waste Fund Waste Collection Pickup Truck,rpl $ 15,000 Garbage Truck,rpl 150,000 Garbage Carts 2,000 @ $50.00, rl 100,000 $265,000 Landfill Trackhoe,rpl $200,000 Dump Truck,rpl 340,000 $540,000

Total Capital Improvement Fund 040 $ 7,990,028 Total Capita Solid Waste Fund 032 $ 805,000 Total All Capital Improvement Projects $8,795,028

CAPITAL IMPROVEMENTS EXPEND. - TOTAL

CAPITAL IMPROVEMENTS REVENUES - TOTAL 7,990,028 CAPITAL IMPROVEMENTS EXPEND. - TOTAL 7,990,028

251 0

1976 STREET & TRAFFIC IMPROVEMENT FUND 41315 Revenue Unallocated Reserve 51,300 TOTAL 51,300

41210 Expenditure Transfer to Capital Improvement Fund 51,300 TOTAL 51,300

1976 STREET & TRAFFIC IMP. REVENUES - TOTAL 51,300 1976 STREET & TRAFFIC IMP. EXPENDITURES - TOTAL 51,300 0

STATE CAPITAL STREET IMPROVEMENT FUND 50340 Revenue 34125 Paving Assessment Revenue 500 TOTAL 500

STATE CAPITAL STREET IMP. REVENUE-TOTAL 500

50090 Expenditure 43315 Unallocated Reserve 500 TOTAL 500

STATE CAPITAL STREET IMP.REVENUES - TOTAL 500 STATE CAPITAL STREET IMP. EXPENDITURES - TOTAL 500 0

HOTEL/MOTEL TAX FUND 51300 HOTEL/MOTEL TAX RECEIPTS 30132 Hotel/Motel Tax Receipts 750,000 FUNCTION TOTAL 750,000 HOTEL/MOTEL TAX FUND REVENUES - TOTAL 750,000

HOTEL/MOTEL TAX FUND EXPENDITURES 51230 TRANSFERS TO OTHER FUNDS 43550 Transfer to Centreplex (42.86%) 321,450 43550 Transfer to Centreplex (7.33) 19,275 FUNCTION TOTAL 340,725

51310 HOTEL/MOTEL TAX DISB (79.81%). 43510 Cherry Blossom Festival 45,000

252 43511 Conv. Visitors Bureau 257,175 43590 Sports Hall of Fame 35,700 43591 Music Hall of Fame 0 To be determined 35,700 43592 Douglass Theater (calculated seperately @ 7.33%) 35,700 FUNCTION TOTAL 409,275

HOTEL/MOTEL TAX FUND REVENUES - TOTAL 750,000 HOTEL/MOTEL TAX FUND EXPEND. - TOTAL 750,000 0

GROUP INSURANCE 62120 Revenues 38181 Employees Hlth Cont-Active 2,065,000 38184 COBRA Premium Payment 10,000 38188 Dental Contribution 375,000 38194 Vision Contribution 50,000 38196 Employees Hlth Cont-Retiree 520,000 38197 Employees Life Cont-Active 40,000 TOTAL 3,060,000 Insurance Contribution-Non Cafeteria 62210 38179 Employer Cont- Retiree 1,580,000 38180 Employer Cont- Active 6,125,000 38181 Employees Cont-Dependent 0 38189 Life Insurance (Employer) 290,000 38199 Miscellaneous Revenues 7,500 38147 Stop Loss 57,500 TOTAL 8,060,000 TOTAL REVENUES 11,120,000 Expenditure 62342 43245 Draw downs-Med Claim-Retiree 1,600,000 43246 Draw downs-Pharmacy -Active 900,000 43247 Draw downs-Pharmacy -Retiree 300,000 43248 Medical Admin Charges-Retiree 200,000 43251 Premium-Life Insurance 330,000 43252 Draw downs-Med Claim-Active 6,100,000 43253 Medical Admin Charges-Active 1,200,000 43257 Premiums-Dental 375,000 43258 Premium - Vision 50,000 TOTAL 11,055,000 62345 Other Expenses 43110 Professional Services 65,000

253 TOTAL 65,000

TOTAL EXPENSES 11,120,000

GROUP INSURANCE TOTAL REVENUES 11,120,000 GROUP INSURANCE TOTAL EXPENSES 11,120,000 0

LAW ENFORCEMENT CONFISCATION FUND 64150 Revenues 36170 Revenue State/ Local 15,000 36175 Revenue Federal 45,000 39116 Transfer from Fund Balance 110,000 TOTAL 170,000

64255 Expenditure 42110 Operating 10,000 43125 Travel & Training 40,000 43150 Contractual Services 15,000 64255 44100 Machinery & Equipment 100,000 44340 Patrol Dogs 5,000 TOTAL 170,000

LAW ENFORCEMENT CON. REVENUES - TOTAL 170,000 LAW ENFORCEMENT CON. EXPENDITURES - TOTAL 170,000 0

WORKERS COMPENSATION FUND 56100 Revenues Transfer - Other Funds 38505 General Fund 1,666,368 38510 Bowden Golf Course 11,088 38515 Waste Collection 93,456 38520 Landfill 23,760 38525 E-911 98,208 38530 Vehicle Maintenance 26,928 38535 Work Force 20,592 38540 Police Grant 22,176 38545 Economic Community Development 38,016 TOTAL 2,000,592

56200 Expenditures 41100 Salaries Full-Time 75,857 41170 Employee Benefits 17,075

254 41171 Employee Health Cost 11,000 41185 Workers Compensation 3,651 42110 Operating Supplies 3,223 43125 Travel & Training 3,108 43135 Printing & Books 1,315 43140 Telephone 450 43150 Contractual 2,463 43175 Dues 450 43400 Claims Handling 63,000 43405 Stop Loss Insurance 65,000 43425 Claims Payments 1,750,000 43439 Safety Equipment 4,000 TOTAL 2,000,592

WORKERS COMPENSATION REVENUES - TOTAL 2,000,592 WORKERS COMPENSATION EXPENDITURES - TOTAL 2,000,592 0

GROSS BUDGET 113,913,435 INTERFUND TRANSFERS 2,582,888 GAIN/LOSS ENTERPRISE FUNDS 483,712 Total Revenue 116,980,035

10 GROSS REVENUES 116,980,035 12 GROSS REVENUES

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GLOSSARY

Transactions processed to record receipts and expend funds are performed based on assigned account numbers. Functioning under generally accepted accounting principles (GAAP) on the basis of fund accounting, account numbers are established as follows:

ACCOUNT NUMBER - FUND/DEPARTMENT/FUNCTION/OBJECT XX - XXX . XXXXX FUND DEPT FUNCTION OBJECT A Fund is an accounting and budgeting entity established to finance a specific purpose and maintain financial records of transactions for this purpose.

A Department is an organizational or budgetary break down within a fund. Each department serves a specific function as a distinct organizational unit of government.

A Function is a sub-division of a department.

An object of expenditure is a detailed expenditure classification which relates to a specific type of item purchased or service obtained.

The following are definitions of some of the more common terms that may be encountered in reviewing this document.

Accrual Basis - A basis of accounting in authorized to be employed in a particular which transactions are recognized at the department/function at any given time time they are incurred, as opposed to during the fiscal year. when cash is received or spent. Available Fund Balance - Financial Ad Valorem Taxes - Commonly referred resources carried forward at the end of a to as property taxes, are levied on both fiscal year which have not been reserved real and personal property according to or designated for a specific purpose such the property's valuation and the tax rate. as working capital. These resources are considered "available" to finance future Appropriation - A legal authorization budgets. granted by the legislative body (City Council) to make expenditures and incur Bond - A long-term obligation or promise obligations for specific purposes. to pay. It is a promise to repay a specified amount of money (the face Appropriations Ordinance - The formal amount of the bond) on a particular date budgetary document enacted by the (the maturity date). Bonds are primarily legislative body which contains all used to finance capital projects. approved appropriations for the fiscal year. General Obligation (G.O.) Bond - This type of bond is backed by the full faith, Attrition - A method of achieving a credit and taxing power of the reduction in personnel by not refilling the government, requires approval by positions vacated through resignation, referendum in Georgia, The debt ceiling is reassignment, transfer, retirement, or ten percent of the assessed value of all means other than layoffs. taxable property. The cost of financing is spread over the life of the improvement so Authorized Personnel (positions) - The that future users help to repay the cost. total number of personnel (positions)

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Revenue Bond - This type of bond is Contingency - A budgetary reserve set backed only by the revenues from a aside for emergencies or unforeseen specific enterprise or project, such as a expenditures not otherwise budgeted for. hospital or toll road. The Mayor and City Council have separate contingencies which may be Budget - A proposed plan for raising and used at their discretion. spending money for specified programs, functions, and activities during a fiscal Cost-of-living Adjustment (COLA) - An year. increase in salaries to offset the adverse effect of inflation on compensation. Budget Adjustment - A legal procedure utilized by city staff to revise a budget Debt Service Fund - A fund used to appropriation. City staff has the account for the accumulation of resources prerogative to adjust expenditures within for, and payment of, general long-term or between departmental budgets debt principal and interest. according to budget policy, but no increase in the total budget can occur Debt Service - Interest and principal without approval of the City Council. payments associated with Bond Issues.

Budget Calendar - The schedule of key Deficit - The excess of an entity's dates which a government follows in the liabilities over its assets or the excess of preparation and adoption of the budget. expenditures or expenses over revenues during a single accounting period. Budgetary Basis - This refers to the basis of budgeting used to estimate Depreciation - Expiration in the service financing sources and uses in the budget. life of capital assets attributable to wear This generally takes one of three forms: and tear, deterioration, action of the GAAP, cash, or modified accrual. physical elements, inadequacy or obsolescence. Capital Fund - A fund used to account for financial resources used for the Encumbrance - The commitment of acquisition or construction of major capital appropriated funds to purchase an item or facilities. service. To encumber funds means to set aside or commit funds for a future Capital Improvement Program (CIP) expenditure. budget - The first year of the CIP as approved by the City Council. The Enterprise Fund - A governmental Capital Budget should be based on a set accounting fund in which the services of long term capital improvement provided are financed and operated programs. Macon approves capital similarly to those of a private business. budgets on an annual basis. The rate schedules for these services are established to insure that revenues are Capital Outlay (Assets) - Expenditure adequate to meet all necessary which result in the acquisition of or expenditures. addition to fixed assets, including short- lived machinery and equipment. Expenditures - The payment for goods and services; expenses incurred for Capital Projects - Projects which specific items, or services. involves the acquisition of major machinery, equipment, land, buildings, Fees - Charges for services rendered by renovations, and/or construction with a City Departments. cost of more than $5,000. Fiscal Year - A 12-month period for which a budget is proposed, at the end of which

258 a government determines its financial Levy - To impose taxes for the support of position and the results of its operations. government activities. The City of Macon operates on a July 1st through June 30th fiscal year. Line Item Budget - A budget that lists each expenditure category (salary, Full-time Equivalent Position (FTE) - A supplies, services, etc.) separately, along part-time position converted to the with the dollar amount budgeted for each decimal equivalent of a full-time position specified category. based on 2,080 hours per year. For example, a part-time typist working for 20 Mill - The property tax rate which is based hours per week would be the equivalent on the valuation of property. A tax rate of to .5 of a full-time position. one mill produces one dollar of taxes on each $1,000 of assessed property valuation. Fund Balance - The amount by which assets exceed liabilities in a governmental Millage rate - The tax rate on real fund. property based on $1.00 per $1,000 of assessed property value. Funded Agencies - Nonprofit agencies who provide community services which Modified Accrual Basis - Under the supplement and support City programs modified accrual basis of accounting, and for which City dollars are made recommended for use by governmental available. funds, revenues are recognized in the period in which they become available GAAP - Generally Accepted and measurable, and expenditures are Accounting Principles. Uniform recognized at the time a liability is minimum standards for financial incurred pursuant to appropriation accounting and recording, encompassing authority. the conventions, rules, and procedures that define accepted accounting Objective - Something to be principles. accomplished in specific, well-defined, and measurable terms and that is Goal - A statement of broad direction, achievable within a specific time frame. purpose or intent based on the needs of the community. A goal is general and Operating Budget - The portion of the timeless. budget pertaining to daily operations that provide basic governmental services. Grant - A contribution by a government or The operating budget contains other organization to support a particular appropriations for such expenditures as function. personal services, fringe benefits, commodities, services and capital outlay. Infrastructure - Basic installations and facilities upon which the continuance and Operating Cost - All costs (excluding growth of a community depend; examples personnel cost) associated with the are roads and public utilities. operation of a particular department or function. These costs include supplies, Interfund Transfer - A transfer of services, minor repairs, and resources from one accounting fund to improvements, minor equipment another accounting fund. For example, acquisitions and travel and training an interfund transfer might be made from expenses. the General Fund to offset a deficit in the Coliseum Fund for stadium operations. Performance Measure - Special quantitative and qualitative measure of

259

work performed as an objective of a categories include: office, operating, department. agricultural, cleaning, clothing, chemicals, etc. Personnel Cost - Total expenditures for hourly, daily, monthly, seasonal salaries, Taxes - Compulsory charges levied by a overtime, incentive pay, on-call pay, and government for the purpose of financing employee benefits including social services performed for the common security, employment taxes, health benefit of the people. This term does not insurance and pension contributions. include specific charges made against particular persons or property for current Revenues - Sources of income received or permanent benefit, such as special during a fiscal year including resources assessments. forwarded from prior years, operating transfers from other funds, and other Unallocated Reserve - An expenditure financial sources. budget within a fund which is not allocated for a specific purpose, but which Services & Charges - Expenditures for is held in reserve for future spending services other than personnel including needs. contractual agreements, legal & accounting fees, medical services, etc. Working Capital - Funds equal to one- twelfth (30 days) of the General Fund Supplies - Articles and commodities budget which is set aside as a reserve to which are consumed when used; be used in extraordinary emergency situations only.

OTHER ACRONYMS

ABC - Anticipated Budget Change

CAO - Chief Administrative Officer of the City

ECD - Economic & Community Development

FAA - Federal Aviation Administration

GDOT - Georgia Department of Transportation

MBC - Macon-Bibb County

MSA - Metropolitan Statistical Area

SWM - Solid Waste Management

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Hot Air Balloons from Cherry Blossom Festival 2011

Mission Statement

To provide a strong, compassionate government based on a commitment to fiscal responsibility, quality services, openness, inclusiveness and active citizen participation.

Vision Statement

It is our desire for Macon, Georgia to become one of the most livable cities in America – a city where equal opportunity is taken for granted. Human and economic development are our highest priorities - a city of the future equipped with the physical and technological infrastructure that is changing our world today along with an educated work force able to compete in the emerging global marketplace.

Goals

 Efficient and Effective Government  Open and Inclusive Government  Human and Economic Development  Youth Development  Life of Dignity and Respect for Senior Citizens  Safe, Healthy and Secure Community  High Quality of Life  Strong Partnership with Public and Private Sectors